Guidebook P 2004 2

04
Guidebook
INLAND REVENUE BOARD
PP
Form P - Partnership Statement Of Income
P
A3 Partners' benefits
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A4 Balancing charge
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A5 Balancing allowance and

Capital allowance !!!!!!!!!!
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A6 Schedule 7 A allowance
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A7 Increased Exports Allowance

For Qualifying Services !!!!!!!!!!
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Item Subject Matter Explanation Working Appendix

Sheet
A3 Partners’ Income listed under items H1 to H10 Working Sheet HK-1A. HK-1A -
benefits This item refers to the total benefits received by the partners.
Enter amount H11 from Working Sheet HK-1A.
A4 Balancing charge Transfer amount K1 Working Sheet HK- 1A to this item. HK-1A -
A5 Balancing Balancing allowance and capital allowance claimed for business 1. HK-1A -
allowance Compute on Working Sheet HK- 1.2 before transferring the amount HK-1.2
and Capital to item K2, Working Sheet HK-1A. Subsequently transfer amount
allowance K2 to this item.
A6 Schedule 7A This incentive shall be given to a person who undertakes a HK-1A -
Allowance project in transforming his business of rearing chicken
and ducks from an opened house to a closed house
system as verified by the Minister of Agriculture.
Refer to section 133A and paragraph 1C Schedule 7A ITA 1967
to determine the eligibility.
For computation, refer to paragraph 1 and paragraph 3 Schedule 7A.
Retain all original documents pertaining to the computation of
qualifying capital expenditure, application form and computation
2004
of allowance for reference by IRB.
Use Working Sheet HK-1A to compute the claim under Schedule 7A .
Amount claimed Transfer the amount of Reinvestment Allowance claimed i.e.
amount K3 Working Sheet HK-1A to this item.
A7 Increased Exports Refer to paragraphs 2, 3 and 6 of the Income Tax Exemption Order. HK-1A -
Allowance For [Exemption (No 9) 2002] to determine the eligibility. Self Assessment System
Qualifying Services Use Working Sheet HK-1A to compute.
Amount claimed Transfer amount K4 from Working Sheet HK-1A to this item.
Form P Guidebook Self Assessment System
CONTENTS OF GUIDEBOOK
ITEM Page
Foreword 1
What Is Form P Guidebook? 1
Reminder Before Filling Out The Form 2
Part 1 — Form P
Basic Information 4
Part A: Business Income 4
Part B: Dividend Income From Original Partnership And Other Partnerships 6
Part C: Other Income 6
Part D: Divisible Expenses/Gifts/Claims 7
Part E: Special Deductions, Further Deductions And Double Deductions 8
Part F: Particulars Of Withholding Taxes 8
Part G: Particulars Of Partnership 8
Part H: Particulars Of Partners 9
Part J: Disposal Of Shares In A Real Property Company And Disposal Of
Real Property Subject To Real Property Gains Tax Provision 9
Part K: Financial Particulars Of Partnership 10
Declaration 12
Particulars Of The Firm And Signature Of The Person Who Completes This Form 12
Reminder 12
— Form CP30
Particulars Of Partners
Part A: Apportionment Of Business Income/Loss 13
Part B: Apportionment Of Dividend Income From Original Partnership And
Other Partnerships 16
Part C: Apportionment Of Other Income 17
Part D: Apportionment Of Expenses/Gifts/Claims 17
Part 2 — Working Sheets

HK-1 – Not Applicable To Form P (Not Enclosed) -
HK-1A – Computation Of Divisible Business Income - Partnership 19
HK-1.1 – Mining Allowances 23
HK-1.2 – Summary Of Capital Allowances 23
HK-3 – Tax Deduction Under Section 110 (Dividends) 23
HK-4 – Particulars Of Properties/Assets And Total Rental 23
HK-5 – Computation Of Statutory Income From Interest/Royalties 24
HK-6 – Tax Deduction Under Section 110 (Others) 24
i
HK-8A – Income From Countries With Avoidance Of Double Taxation Agreement

And Claim For Tax Relief Under Section 132 24
HK-9A – Income From Countries Without Avoidance Of Double Taxation Agreement
HK-11 – Basis Year Payments To Non-Residents (Withholding Tax) 24
CONTENTS OF WORKING SHEETS

(Paper Marked Blue)
Series Working Sheet

Page

HK-1A – Computation Of Divisible Business Income - Partnership 1
HK-1.1 – Mining Allowances 5
HK-1.1A – Summary Of Mining Allowances 7
HK-1.2 – Summary Of Capital Allowances 8
HK-1.2.1 – Agriculture Allowances 9
HK-1.2.1A – Summary Of Agriculture Allowances 11
HK- 1.2.2 – Forest Allowances 12
HK-1.2.2A – Summary Of Forest Allowances 14
HK-1.2.3 – Industrial Building Allowances 15
HK-1.2.3A – Summary Of Industrial Building Allowances 17
HK-1.2.4 – Plant And Machinery Allowances 18
HK-1.2.4A – Summary Of Plant And Machinery Allowances 20
HK- 1.2A – Summary Of Capital Expenditure 21
HK-3 – Tax Deduction Under Section 110 (Dividends) 22
HK-4 – Particulars Of Properties/Assets And Total Rental 24
HK-5 – Computation Of Statutory Income From Interest/Royalties 26
HK-6 – Tax Deduction Under Section 110 (Others) 27
HK-8A – Income From Countries With Avoidance Of Double Taxation Agreement
HK-11 – Basis Year Payments To Non-Residents (Withholding Tax) 30
ii
CONTENTS OF APPENDICES
(Paper Marked Brown)
Series Appendix
Page
Appendix A1 – 1. Gross Business Income 1
2. Allowable Expenses 1
Appendix A1.1 – Reminder On The Need To Keep Record Of Adjustments And 2
Tax Computation For The Business
Appendix B1 – Not Applicable To Form P (Not Enclosed) -
Appendix C – Foreign Currency Exchange Rates (Yearly Average) 4
Appendix D – Claim Code 5
Appendix E – Country Code 6
Appendix F – Avoidance Of Double Taxation Agreements (DTA) And Withholding Tax 11
Appendix G – Business Code 13
Appendix H – Director General’s Public Rulings 34
Part 3 — Form CP 30
iii
Foreword
The Inland Revenue Board (IRB) of Malaysia expresses its appreciation towards taxpayers who have consistently performed
their duty as responsible taxpayers in the settlement of their respective annual income tax. Their tax contributions have assisted
in the development and improvement of the national socio-economic status.
To expedite and facilitate the performance by taxpayers of their respective tax responsibility, the government has entrusted
its faith in them to assess and settle their income tax with the introduction of the Self Assessment System commencing from
the year of assessment 2004 for individuals and non-corporate taxpayers.
Simplified forms with explanations and guides on how to fill out those forms and compute the chargeable income and income
tax have been prepared to assist taxpayers.
What is Form P Guidebook?

The following are contents of the Form P Guidebook :
1. A complete guide on how to fill out the Form P and Form CP30
2. A series of Working Sheets (series HK-1 ... ) for computing the divisible business income:
HK-1A – Computation Of Divisible Business Income - Partnership
HK-1.1 – Mining Allowances
HK-1.1A – Summary Of Mining Allowances
HK-1.2 – Summary Of Capital Allowances
HK-1.2.1 – Agriculture Allowances
HK-1.2.1A – Summary Of Agriculture Allowances
HK-1.2.2 – Forest Allowances
HK-1.2.2A – Summary Of Forest Allowances
HK-1.2.3 – Industrial Building Allowances
HK-1.2.3A – Summary Of Industrial Building Allowances
HK-1.2.4 – Plant and Machinery Allowances
HK-1.2.4A – Summary Of Plant and Machinery Allowances
HK-1.2A – Summary Of Capital Expenditure
3. 7 other Working Sheets are as follows :
HK-3 – Tax Deduction Under Section 110 (Dividends) - (Computation Of Divisible Dividend Income)
HK-4 – Particulars Of Properties/Assets And Total Rental - (Computation Of Divisible Rental Income)
HK-5 – Computation Of Statutory Income From Interest/Royalties - (Computation Of Divisible

Interest/Royalties)
HK-6 – Tax Deduction Under Section 110 (Others) - (Computation Of Other Divisible Income
Subject To Withholding Tax)
1
HK-8A – Income From Countries With Avoidance Of Double Taxation Agreement And
Claim For Tax Relief Under Section 132
And Claim For Tax Relief Under Section 133
HK-11 – Basis Year Payments To Non-Residents (Withholding Tax)
4. The following are other appendices to enable the entry of required information in the Form P:
Appendix A1 – 1. Gross Business Income
2. Allowable Expenses
Appendix A1.1 – Reminder On The Need To Keep Record Of Adjustments And Tax Computation For The
Business
Appendix C – Foreign Currency Exchange Rates (Yearly Average)
Appendix D – Claim Code
1. Special Deductions
2. Further Deductions
3. Double Deductions
Appendix E – List Of Countries And Their Respective Code For The Individual To Fill In The Code Of
The Country Where He Is Resident/A Citizen.
Appendix F – List Of Countries With Which Avoidance Of Double Taxation Agreements Have Been Signed.
Appendix G – List Of Codes For Various Types Of Businesses As A Guide To Filling In The Code
For The Type Of Business Carried On By The Partnership.
Appendix H – List Of Director General’s Public Rulings For Guidance In Computing The Income As Provided
Under The Income Tax Act (ITA) 1967.
5. Form CP 30
Reminder Before Filling Out The Form
Please take note of the following :

(1) Every partnership with taxable income is required to fill out the Form P.
(2) Kindly observe the provision under section 86 Income Tax Act (ITA) 1967 regarding the responsibility to furnish the
partnership statement of income. The responsibility of the precedent partner is defined under section 86(2) of the same
Act.The Form P and Guidebook are provided to enable the precedent partner in fulfilling his responsibility in accordance
with the Act.
The precedent partner is responsible for filling out the Form P and issuing the Form CP30 to each and every partner.
The Form CP 30 has to be provided to each partner so as to enable them to declare their partnership income within
the stipulated period.
(3) In the case of any change to the Form P already submitted, kindly inform IRB of Malaysia in writing.
The precedent partner is responsible for issuing the Form CP 30 (Amendment) to each partner if there is any change
in the distribution of partnership income.
(4) General Rules For Filling Out The Form P
i. Basic Information
Fill relevant information in the boxes provided.
2
ii. Part A: Business Income

Fill relevant information only in the boxes provided.
iii. Part B: Dividend Income From Original Partnership And Other Partnerships
Fill in relevant information only.
iv. Part C: Other Income

Enter relevant information only.
v. Part D: Divisible Expenses/Gifts/Claims

Only relevant information is to be filled in.
vi. Part E: Special Deductions, Further Deductions And Double Deductions

Fill in information which is relevant only.
vii. Part F: Particulars Of Withholding taxes

Enter relevant information only.
viii. Part G: Particulars Of Partnership

Fill in only if relevant.
ix. Part H: Particulars Of Partners

Fill in the particulars of every partner.
x. Part J: Disposal Of Shares In A Real Property Company And Disposal Of Real Property Subject
To Real Property Gains Tax Provision
Enter information which is relevant only.
xi. Part K: Financial Particulars Of Partnership

Fill in relevant information only. Boxes not filled in are deemed not applicable to you.
xii. Declaration
This part has to be completed and signed by the precedent partner or any partner. Otherwise, the incomplete
Form P shall be returned and deemed not received by the Inland Revenue Board of Malaysia.
xiii. Particulars Of The Firm And Signature Of The Person Who Completes This Form
Fill in relevant information only.
3
Part I - Form P
BASIC INFORMATION

Sheet
1 Name of Name of partnership as registered with the Companies

Partnership Commission of Malaysia (CCM). If there is any change in - -
name, please indicate the former name in parenthesis.
2 Reference No. Partnership tax reference number. - -
Enter the reference no. in the boxes provided.
Example :
D 1 2 3 4 5 6 7 8 -1 0
For reference no. D 12345678-10
3 Partnership Number as registered with the Companies Commission of - -
Registration No. Malaysia (CCM)
4 Number of Number of partners. - -
Partners Example : 10 partners
5 Basis of Denominator used in apportioning the profit/loss. - -

Apportionment
Example 1: Partnership X
Partner Apportiontment of profit/loss
A : 25/100
B : 25/100
C : 50/100
... Basis of Apportionment : 100
Example 2: Partnership Y
Partner Apportionment of profit/loss
A : 1/2
B : 1/2
Example 3: Partnership Z
Partner Apportionment of profit/loss
A : 753/1000
B : 247/1000
6 Compliance with Enter “1” for full compliance with Public Rulings or “2” - -
Public Rulings if there is non-compliance with any Public Ruling.
PART A : BUSINESS INCOME

Sheet
Business 1
A1 Business Code Business code is available from Appendix G in this Guidebook. - Appendix G
A2 Divisible Divisible income/loss from business.Computation can be done HK-1A -

income/loss on Working Sheet HK-1A. Enter amount J from the working
sheet to this item.
For loss cases please refer to the example shown for item
A19 (Form CP 30), on page 15 of this Guidebook regarding
the method of filling in the negative value.
4

Sheet
A3 Partners’ Income listed under items H1 to H10 Working Sheet HK-1A. HK-1A -
benefits This item refers to the total benefits received by the partners.
Enter amount H11 from Working Sheet HK-1A.
A4 Balancing charge Transfer amount K1 Working Sheet HK- 1A to this item. HK-1A -
A5 Balancing Balancing allowance and capital allowance claimed for business 1. HK-1A -
allowance Compute on Working Sheet HK- 1.2 before transferring the amount HK-1.2
and Capital to item K2, Working Sheet HK-1A. Subsequently, transfer amount
allowance K2 to this item.
A6 Schedule 7A This incentive shall be given to a person who undertakes a HK-1A -
Allowance project in transforming his business of rearing chicken
and ducks from an opened house to a closed house
system as verified by the Minister of Agriculture.
Refer to section 133A and paragraph 1C Schedule 7A ITA 1967
to determine the eligibility.
For computation, refer to paragraph 1 and paragraph 3 Schedule 7A.
Retain all original documents pertaining to the computation of
qualifying capital expenditure, application form and computation
of allowance for reference by IRB.
Use Working Sheet HK-1A to compute the claim under Schedule 7A .
Amount claimed Transfer the amount of Reinvestment Allowance claimed i.e.
amount K3 Working Sheet HK-1A to this item.
A7 Increased Exports Refer to paragraphs 2, 3 and 6 of the Income Tax Exemption Order. HK-1A -
Allowance For [Exemption (No 9) 2002] to determine the eligibility.
Qualifying Services Use Working Sheet HK-1A to compute.
Amount claimed Transfer amount K4 from Working Sheet HK-1A to this item.
Business 2 Same explanation as for Business 1. As per A2 -

[If there are more than two(2) businesses, list out Business 3
and so on as per format Business 1 by using attachment(s)
and submit together with the Form P]
Partnership 1
A8 Business code Use the business code which is available in Appendix G. - Appendix G
A9 Reference No. D Tax reference number for Partnership 1. - -
A10 Share of adjusted Use the adjusted amount or amount adjusted by IRB of Malaysia - -
income/loss from the relevant CP 30.
A11 Balancing charge Amount A20 from Form CP 30. - -
A12 Balancing allowance Balancing allowance and capital allowance claimed. - -

and Capital allowance Amount A21 from Form CP 30.
A13 Schedule 7A Schedule 7A allowance claimed. - -
Allowance Amount A22 from Form CP 30 .
A14 Increased Exports Increased Exports Allowance for Qualifying Services claimed. - -
Allowance Amount A23 from Form CP 30.
for Qualifying
Services
Partnership 2 Same explanation as for Partnership 1. - As per A8
[If there are more than two(2) partnerships, list out Partnership 3
and so on as per format Partnership 1 by using attachment(s)
and submit together with the Form P]
5
PART B : DIVIDEND INCOME FROM ORIGINAL PARTNERSHIP AND OTHER PARTNERSHIPS

Sheet
B1 Malaysian Dividends Amount of gross dividend from Malaysia.
Divisible Amount C(iii) from Working Sheet HK-3 HK-3 -
dividends
Tax Deducted Amount D from Working Sheet HK-3 HK-3 -
B2 Dividends from Gross dividend from countries having avoidance of double HK-8A Appendix F
countries with taxation agreement with Malaysia and tax deducted under
avoidance of double section 132. List of countries with double taxation
taxation agreement agreement is available in Appendix F.
Divisible Transfer the amount from Working Sheet HK-8A to this item.
dividends
Tax deducted Transfer the amount from Working Sheet HK-8A to this item. HK-8A -
B3 Dividends from Gross dividend from countries without the avoidance of HK-9A -
countries without double taxation agreement with Malaysia.
avoidance of
double taxation
agreement
Divisible Transfer the amount from Working Sheet HK-9A to this item.
dividends
Tax deducted Transfer the amount from Working Sheet HK-9A to this item. HK-9A -
PART C : OTHER INCOME

Sheet
C1 Interest and Interest - Transfer amount E from Working Sheet HK-5 HK-5 -
discounts to this item.
Discounts - These relate to earnings from discounting - -
transactions such as dealings in treasury bills.
C2 Rents, royalties Rents -These are income received from the rental of houses, HK-4 -
and premiums shop houses, plant, machines, furniture and other
similar assets. Amount D from Working Sheet HK-4.
Royalties - Receipts in respect of the use of or the right to HK-5 -
use copyrights/patents are taxable if they exceed the
following exemption limits:
Type of Royalty Limit (RM)
(i) Publication of artistic works/recording
discs/tapes 6,000
(ii) Translation of books/literary works 12,000
(iii) Publication of literary works/original
paintings/musical composition 20,000
Example:
Amount received in respect of
the publication of artistic works RM 10,000
Less : exemption RM 6,000
RM 4,000
Enter RM 4,000 in item F Working Sheet HK-5
Amount H from Working Sheet HK-5
6

Sheet
C3 Other income Income other than C1,C2 and C4. - -
not listed
Section 110 Use Working Sheet HK-6 to compute. HK-6 -
tax deduction Amount B from Working Sheet HK-6.
(others)
C4 Additions The following are income subject to tax and shall be taken as part
pursuant to of the aggregate income. - -
paragraph
43(1)(c) z These refer to earnings/proceeds received in respect of :
❑ qualifying prospecting expenditure under Schedule 4 ITA 1967
❑ qualifying farm expenditure under Schedule 4A ITA 1967.
z These earnings/proceeds are taken into account in the tax
computation if a claim for those expenditure have been made
previously.
z Please refer to paragraph 43(1)(c), paragraph 16 Schedule 4
and paragraph 7 Schedule 4A ITA 1967 before computing the
amount that should be taken into account as part of the
aggregate income.
z Enter the amount computed in this box.
PART D : DIVISIBLE EXPENSES/GIFTS/CLAIMS

Sheet
D1 Qualifying Refer to paragraph 44(1)(b) and Schedule 4 ITA 1967 for - -
prospecting the type of expenditure which qualifies.
expenditure Refer to paragraph 5 Schedule 4 ITA 1967 on the method of
computation. Computations are to be kept for reference/audit by
IRB of Malaysia. Enter the current year claim in this box.
D2 Qualifying Refer to paragraph 44(1)(b) and Schedule 4A ITA 1967 for the - -
farm expenditure type of expenditure which qualifies. Compute in accordance
with paragraphs 2, 3 and 4 of the same Schedule.
D3 Gift of money to the Gift of money to the Government, State Government, local - -
Government/State authorities or institutions/organisations approved by the
Government, local Director General of Inland Revenue.
authorities or Subsection 44(6)
approved institutions
and organisations
D4 Gift of artefacts, An amount equal to the value of the gift as determined by the Director - -
manuscripts General of Museum and Antiquities or Director General of the
or paintings National Archives.
Subsection 44(6A)
D5 Gift of money Gift of money for the provision of library facilities accessible to - -
to libraries the public and contributions to public libraries, libraries of schools
and institutions of higher education, not exceeding RM 20,000.
Subsection 44(8)
D6 Gift of money or An amount equal to any gift of money or contribution in kind (its value - -
contribution in kind to be determined by the relevant local authority) for the provision of
for the provision of facilities in public places for the benefit of disabled persons.
facilities in public Subsection 44(9)
places for the
benefit of disabled
persons
7

Sheet
D7 Gift of money or An amount equal to any gift of money or the cost or value - -
medical equipment (as certified by the Ministry of Health) of any gift of medical
to any healthcare equipment to any healthcare facility approved by the Ministry,
facility approved by not exceeding RM20,000.
the Ministry of Health Subsection 44(10)
D8 Gift of paintings An amount equal to the value of any gift of painting (to be - -
to the National Art determined by the National Art Gallery or any state art gallery)
Gallery or any to the National Art Gallery or any state art gallery.
state art gallery Subsection 44(11)
PART E : SPECIAL DEDUCTIONS, FURTHER DEDUCTIONS AND DOUBLE DEDUCTIONS

Sheet
E1 Claim Code Use the claim code provided in Appendix D of this Guidebook. - Appendix D
to
E10 Amount State the amount of expenditure/deduction claimed.
E11 Total Claimed Sum of amounts from item E1 to E10. - -
PART F : PARTICULARS OF PARTNERSHIP

Sheet
F1 107A Withholding tax under section 107A. HK-11 -
Total gross amount paid
Payments to a non-resident contractor for services under
a contract subject to the withholding tax provision under
section 107A.
The amount of tax withheld and remitted to IRB of Malaysia.
10% on the gross amount [paragraph 107A(1)(a)].
Plus
3% on the gross amount [paragraph 107A(1)(b)].
(Rules and procedures for payment as set out by IRB’s
Collection Branch must be complied with).
F2 109 Withholding tax under section 109 - Refer to Appendix F HK-11 Appendix F
for withholding tax rates according to the avoidance of
double taxation agreements.
F3 109A Withholding tax under section 109A - 15% on the gross HK-11 -
amount.
F4 109B Withholding tax under section 109B - Refer to Appendix F - Appendix F
for withholding tax rates under the avoidance of double
taxation agreements, refer to Appendix F.
PART G : PARTICULARS OF PARTNERSHIP

Sheet
G1 Registered Address of partnership as registered with the Companies - -
address Commission of Malaysia (CCM).
G2 Main business Address where the main business is carried on. - -

address
8

Sheet
G3 Correspondence Address of partnership to be used for any correspondence - -
Address with IRB of Malaysia.
G4 Address where State the address where the partnership accounts are kept. - -
accounts are kept
G5 Employer’s Enter the employer’s E file reference number - Partnership. - -
reference No.
G6 Name of precedent Name of precedent partner. - -
partner
G7 Telephone no. Telephone number of precedent partner. - -

G8 Handphone no. Handphone number of precedent partner. - -
G9 e-mail e-mail address of precedent partner. - -
PART H : PARTICULARS OF PARTNERS

Sheet
H1 Name/ Enter the name and tax reference number of partner 1. - -
Tax Reference No.
Identity Card No. / Partner’s identity card number/passport number. - -
Passport No. /
Company Company registration number if the partner is a company.
Registration No. &
Date of Appoinment in/ Date of appointment in / cessation from partnership. - -
Cessation from
Partnership Enter ‘‘1’’ if new partner or ‘‘2’’ if outgoing partner.
Share Apportionment of divisible income for the partner concerned. - -
Country of Please refer to Appendix E for the code of the country - Appendix E
Residence where the partner is resident.
(Item H1 is specifically for the particulars of the precedent partner)
H2 Partner 2 Same explanation as for item H1. - As per H1
(If the number of partners exceeds 5 persons, please submit
attachment(s) as per format H1 together with the Form P).
PART J : DISPOSAL OF SHARES IN A REAL PROPERTY COMPANY AND DISPOSAL OF REAL

PROPERTY SUBJECT TO REAL PROPERTY GAINS TAX PROVISION
Sheet
J1 Any disposal of Enter “1” if there is any disposal of shares and/ or real - -
shares and/or property or “2” if none.
real property?
J2 Has the disposal Enter “1” if the disposal has been declared to IRB of Malaysia
been declared to or “2” if not. - -
IRB of Malaysia ? Please contact the Real Property Gains Tax Unit at the IRB
If J1=1 branch handling the partnership income tax file if the disposal
of shares and/or real property has not been declared.
This item need not be filled if not applicable.
9
PART K : FINANCIAL PARTICULARS OF PARTNERSHIP

Sheet
K1 Business code Use the business code (refer to Appendix G) for the main business - Appendix G
only. Where there is more than one main business, fill in the
business code for the business with the highest turnover.
K2 Sales or turnover Total gross income including accrued income from sales, fees - -
and other receipts.
K3 Opening stock Opening stock of finished goods as per Trading Account. - -
K4 Purchases and cost - Total gross amount of purchases minus discounts/ - -

of production rebates received.
- Cost of production as per Manufacturing Account.
K5 Closing stock Closing stock of finished goods as per Trading Account. - -
K6 Cost of sales Amount from ( K3 plus K4 minus K5 ). Enter “0” if none. - -
K7 Gross profit/ Amount from ( K2 minus K6 ) or ( K6 minus K2 ) for loss. - -

gross loss
K8 Other businesses Sum of gross income from businesses other than K1. - -
K9 Dividends Sum of dividend income received by partnership. - -
K10 Interest and Sum of income from interest/discounts received by partnership. - -

discounts
K11 Rents, royalties Sum of income from rents/royalties and premiums received - -
and premiums by partnership.
K12 Other income Sum of gross income from other non-business sources not - -
mentioned above.
K13 Total Sum of amounts from item K8 to K12. - -
K14 Loan interest Total expenditure on interest excluding interest on - -

hire-purchase and lease.
K15 Salaries and wages This includes bonuses, allowances, overtime pay and leave - -
pay as per Profit and Loss Account.
K16 Rental/lease Amount paid for the rental of premise, land, motor vehicles, - -
equiptment and others as claimed in the Profit and Loss Account.
K17 Contracts and Amount as per Profit and Loss Account. - -

subcontracts
10

Sheet
K18 Commissions
K19 Bad debts Amount as per Profit and Loss Account. - -
K20 Travelling
K21 Other expenses Total of all other expenses not included in items from - -
K14 to K20.
K22 TOTAL Sum of amounts from item K14 to K21. - -

EXPENSES
K23 Net profit/ Amount as per Profit and Loss Account. - -

loss
K24 Non-allowable Amount F1 from Working Sheet HK-1A. HK-1A -

expenses
K25 Land and

buildings
K26 Plant and machinery

Net book value as per Balance Sheet. - -
K27 Motor vehicles
K28 Other fixed assets
K29 TOTAL FIXED Sum of amounts from item K25 to K28. - -

ASSETS
K30 Investments Cost of investments and fixed deposits. - -
K31 Stock Closing stock as per Balance Sheet. - -
K32 Trade Trade debtors / Trade receivables as per Balance Sheet. - -

debtors
K33 Other Other debtors as per Balance Sheet (excluding loans to - -

debtors partners)
K34 Cash in hand Amount as per Balance Sheet. - -
K35 Cash at bank Amount as per Balance Sheet. - -
K36 Other current Current assets other than K31 to K35. - -

assets
K37 TOTAL CURRENT Sum of amounts from item K31 to K36. - -

ASSETS
K38 TOTAL ASSETS Sum of amounts K29, K30 and K37. - -
K39 Loans Amount as per Balance Sheet. - -
K40 Trade Amount as per Balance Sheet. - -

creditors
11

Sheet
K41 Other creditors Creditors other than trade creditors and loans from - -
partners.
K42 TOTAL Sum of amounts from item K39 to K41. - -

LIABILITIES
K43 Balance brought

forward
K44 Advances
K45 Current year’s Amount as per Balance Sheet. - -

profit/loss
K46 Drawings
K47 Balance carried

forward
DECLARATION
If the form is not affirmed and duly signed, it shall be deemed incomplete and returned to the partnership. Penalty may be
imposed under section 120 Income Tax Act 1967 in case of late resubmission of the form to IRB of Malaysia.
PARTICULARS OF THE FIRM AND SIGNATURE OF THE PERSON WHO

COMPLETES THIS FORM

Sheet
a Name of Firm Name of the appointed tax consultancy firm responsible - -

for filling out this form.
b Address of Firm Correspondence address of the tax consultancy firm. - -
c Telephone No. Telephone number of the tax consultancy firm. - -
d Handphone Handphone number of the tax agent. - -

No.
e e-mail e-mail address of the tax agent. - -
f Tax Agent’s This item is to be filled in only by a tax agent approved under - -
Approval No./Audit the provision of paragraphs 153(3)(b) and 153(3)(c) ITA 1967
Licence No. or who has a valid audit licence.
Please take note of the reminder on page 7 of the Form P before signing it. Fill in the date and designation clearly.
12
CP 30 APPORTIONMENT OF PARTNERSHIP INCOME

Prepare separate form CP 30 for each partner.
The following example is for Partner A.
PARTICULARS OF PARTNER
Item Subject Matter Explanation
1 Name of Partner Name of Partner A as per identity card or passport. If partner is a

company, state the name of the company as registered with the
Companies Commission of Malaysia (CCM).
2 Tax Reference No : Tax reference number of partner A, for example :

OG/SG/TA/TC/TP/ OG 23456789-10(1) or C 34567890-09
F/J/C/CS/D Enter the tax reference number in the boxes provided.
3 Identity Card No./ Fill the identity card number, passport number or company
Passport No./ registration number in the relevant boxes.
Company
Registration No.
4 Share State the share of profit/loss for partner A only. For other partners’ share,
use separate form CP 30 for each partner.
Basis of Apportionment Basis of apportionment as stated in item 5 of the Form P.

Example :
Apportionment for partner A = 25 %
Share = 25
Basis of apportionment = 100
5 Original Apportionment Enter ‘X’ if there is no amendment in the current year.
Amended Apportionment Indicate ‘X’ if there is any amendment in the current year.
Amendment No. State which amendment if there is any amendment in the current year.
PART A : APPORTIONMENT
A1 Divisible income/ Computation of divisible income/loss for each partner.

loss
Business 1 Amount A2 from Form P x Share
Basis of Apportionment
Example :
Divisible income = RM 200,000
Share = 25
Therefore, the divisible income for partner A :
RM 200,000 x 25 = RM 50,000
100
A2 - A11 Partner’s Benefits These items are to be completed if the partner received the benefits
in the current year.
13
A12 TOTAL Sum of amounts from item A2 to A11.
A13 Adjusted income/ Sum of amounts A1 and A12.

loss
A14 Balancing charge Computation of balancing charge for partner A.

Example :
Amount A4 from Form P = RM 4,000
Share = 25
Computation of balancing charge = RM 4,000 x 25
100
= RM 1000
A15 Balancing allowance Computation of balancing allowance and capital allowance for partner A.
and Capital allowance Example :
Share = 25
Computation of balancing allowance = RM 5,000 x 25
and capital allowance 100
= RM 1,250
A16 Schedule 7A allowance Computation of Schedule 7A allowance for partner A.

Example :
Share = 25
Computation of Schedule 7A allowance = RM 10,000 x 25
100
= RM 2,500
A17 Increased Exports Computation of Increased Exports Allowance for Qualifying Services
Allowance for for partner A.
Qualifying Example :
Services Amount A7 from Form P = RM 15,000
Share = 25
Computation of Increased Exports = RM 15,000 x 25
Allowance for Qualifying Services 100
= RM 3,750
Business 2 Explanation for items A1 to A17 is the same as for Business 1.

[If there are more than two (2) businesses, list out as per format Business 1
in respect of each business by using attachment(s) and enclose together
with the Form CP 30]
14
A18 Tax Reference No. D Partnership tax reference number.

Fill the reference number in the boxes provided.
A19 Adjusted income/ Computation of divisible adjusted income/loss

loss for each partner.
Partnership 1 Amount A10 from Form P x Share

Basis of Apportionment
Example :
Adjusted loss = - RM 150,000
Share = 25
Therefore, adjusted loss for partner A :
- RM 150,000 x 25 = - RM 37,500
100
Method for entering the adjusted loss of RM 37,500 in the Form CP 30 is
as follows :
X , , 3 7 ,5 0 0
(Enter "X" if value is negative)
A20 Balancing charge Computation of balancing charge for partner A.

Example :
Share = 25
Computation of balancing charge = RM 6,000 x 25
100
= RM 1,500
A21 Balancing Computation of balancing allowance and capital allowance for partner A.
allowance
and Capital Example :
allowance Amount A12 from Form P = RM 4,500
Share = 25
Computation of balancing allowance = RM 4,500 x 25
and capital allowance 100
= RM 1,125
A22 Schedule 7A Computation of Schedulel 7A allowance for partner A.
allowance
Example :
Share = 25
Computation of Schedule 7A allowance = RM 8,000 x 25
100
= RM 2,000
15
A23 Increased Computation of Increased Exports Allowance for Qualifying Services

Exports in respect of partner A
Allowance
for Qualifying Example :
Services Amount A14 from Form P = RM 9,000
Share = 25
Computation of Increased Exports = RM 9,000 x 25
Allowance for Qualifying Services 100
= RM 2,250
Partnership 2 Explanation for items A18 to A23 is the same as for Partnership 1.
[If there are more than two(2) partnerships, list out as per format for
Partnership 1 in respect of each partnership by using attachments
and enclose together with the Form CP 30].
PART B : APPORTIONMENT OF DIVIDEND INCOME FROM ORIGINAL PARTNERSHIP AND OTHER PARTNERSHIPS
B1 Malaysian Computation of divisible Malaysian dividend income

Dividends for each partner.
Amount B1 from Form P x Share
Basis of apportionment
Example :
Divisible dividends(RM) Tax deducted(RM)
Malaysian dividends 20,000 5,600
Partner A’s share = 25
Therefore, Malaysian dividend income
for partner A : = 20,000 x 25 5,600 x 25
100 100
= 5,000 1,400
B2 Dividends Computation for each partner in respect of divisible dividend income received from countries
from countries with avoidance of double taxation agreement.
with avoidance of
double taxation
agreement Amount B2 from Form P x Share
(Example of computation is the same as in item B1)
B3 Dividends Computation for each partner in respect of divisible dividend income received from countries
from countries without avoidance of double taxation agreement.
without avoidance
of double
taxation Amount B3 from Form P x Share
agreement Basis of apportionment
(Example of computation is the same as in item B1)
16
PART C : APPORTIONMENT OF OTHER INCOME
C1 Interest and Computation of income from interest and discounts for each partner.
discounts
Amount C1 from Form P x Share
C2 Rents, royalties Computation of income from rents, royalties and premiums for each partner.
and premiums
C3 Other income Computation of other unlisted income for each partner.

not listed
C4 Additions Computation of this income for each partner.

pursuant to
paragraph 43(1)(c) Amount C4 from Form P x Share
Section 110
tax deduction Amount of section 110 tax deduction in x Share
(others) respect of income in Part C of the Form P Basis of apportionment
(for each partner)
PART D : APPORTIONMENT OF EXPENSES/GIFTS/CLAIMS
D1 Qualifying prospecting Computation of share for each partner in respect of qualifying prospecting
expenditure - Schedule 4 expenditure.
and paragraph 44(1)(b) (Schedule 4 ITA 1967)
D2 Qualifying farm Compute each partner’s share of qualifying farm expenditure.

expenditure - (Schedule 4A ITA 1967)
Schedule 4A and
paragraph 44(1)(b)
D3 Gift of money to the Computation of share for each partner relating to the gift of money by the partnership
Government, to the Government, State Government, local authorities or institutions/organisations
State government, approved by the Director General of Inland Revenue.
local authorities, or
approved institutions
and organisations
D4 Gift of artefacts, Compute each partner’s share in respect of the gift of artefacts, manuscripts or
manuscripts or paintings by the partnership to the Government. An amount equal to the value
paintings of the gift is to be determined by the Department of Museum and Antiquities or
the National Archives.
D5 Gift of money Computation of share for each partner relating to the gift of money by the
to libraries partnership to libraries.
17
D6 Gift of money or An amount equal to any gift of money or contribution in kind (its value to be
contribution in kind determined by the relevant local authority) by the partnership for the
for providing facilities provision of facilities in public places for the benefit of disabled persons,
in public places is divided according to each partner’s share.
for the benefit of
disabled persons
D7 Gift of money or Compute each partner’s share of an amount equal to any gift of money or
medical equipment the cost or value (as certified by the Ministry of Health) of any gift of
to any healthcare medical equipment by the partnership to any healthcare facility approved
facility approved by by the Ministry, not exceeding RM 20,000.
the Ministry of Health
D8 Gift of paintings to the An amount equal to the value of any gift of painting (to be determined by
National Art Gallery or the National Art Gallery or any state art gallery) by the partnership to the
any state art gallery National Art Gallery or any state gallery is divided according to each
partner’s share.
18
Part 2 - Working Sheets

This working sheet is prepared to assist you in the computation of divisible business income.
HK-1A : COMPUTATION OF DIVISIBLE BUSINESS INCOME - PARTNERSHIP
Use separate Working Sheet HK-1A for each business source.

Sheet
A Balance as per Transfer the amount from the Profit and Loss Account of the - -
Profit and Loss business.
Account
Separation of Extract the non-business income and enter them in the boxes - -
income by class provided.
B Total non-business This is the sum of all non-business income such as dividends, - -
income rents, royalties, interest and others.
C Total business A minus B - -

income
D1 Non-allowable Examine the Profit and Loss Account and extract the non- - -
losses allowable losses. Indicate other types of loss, if any, in the
space provided and fill in the amount.
Example:
Loss on disposal of motor vehicle WBM 5482 RM 4,000
Loss on disposal of cutter RM 3,000
D2 Surplus recovered Amount A from Working Sheet HK-1.1A HK-1.1A -

expenditure (mining)
D3 Total Sum of amounts D1 and D2. - -
D4 Non-taxable gains/ Examine the Profit and Loss Account and extract the non- - -
income taxable gains/profit. Indicate other types of gains/profits, if any,
in the space provided and fill in the amount.
Example :
Profit on disposal of motor vehicle WFB 3305 RM 5,000
Profit on disposal of sewing machine RM 2,000
D5 Total D3 minus D4 - -
E Business income Sum of amounts C and D5 - -
F Adjustment of Non-allowable expenditure must be adjusted in accordance - -

business with the income tax provisions.
expenditure
1.1 Partners’ allowances, Remuneration payable to partners. - -

salaries, bonuses,
EPF
1.2 Interest to partners Interest payable to partners in respect of capital advanced to - -

the partnership.
19

Sheet
1.3 Depreciation Provision made on the use of business assets. - -
Paragraph 39(1)(b)
1.4 Entertainment Entertainment includes provision of the kind such as food, - -

drinks, recreation or hospitality (except for own employees).
Paragraph 39(1)(l)
1.5 Gifts Expenditure on gifts (except for own employees). - -

Paragraph 39(1)(b)
1.6 Donations Donations include those made to institutions/organisations approved - -

under the provision of subsection 44(6). Donations claimed by virtue
of subsection 44(6) are deductible from the aggregate income in
computing the partners’ income.
Paragraph 39(1)(b)
1.7 Penalties/Fines/ Payments made due to legal offences or violations of law. - -

Compound Paragraph 39(1)(b)
1.8 Withdrawal of Withdrawal of stock in trade for personal use is taken into - -
stock in trade account at market value as at the time of withdrawal.
Paragraph 24(2)(a)
1.9 Cash drawings Withdrawal for personal use of unrecorded business cash receipts. - -
Paragraph 39(1)(a)
1.10 Provision for General provision for bad/doubtful debts (Specific provision for - -
bad/doubtful bad/doubtful debts is allowed)
debts Subsection 34(2)
1.11 Initial/Termination Expenditure incurred prior to the commencement of the business - -

of business or in terminating it.
expenditure Paragraph 39(1)(b)
1.12 Capital Expenses which are capital in nature such as the purchase of - -
expenditure assets.
Paragraph 39(1)(b)
1.13 Legal fees Legal fees incurred in connection with the acquisition of assets - -
or personal in nature.
Paragraph 39(1)(b)
1.14 Expenditure Interest not deductible from the business income. - -

on interest Subsection 33(2)
1.15 Restriction Contributions by the employer to an approved scheme which - -

on EPF exceeds 19% of the employees’ remuneration.
Paragraph 34(4)(a)
1.16 Assets written Assets no longer used in the business and are written off. - -
off Paragraph 39(1)(b)
20

Sheet
1.17 Personal Domestic or private expenses in whatever form. - -
expenditure Paragraph 39(1)(a)
(a) Travelling/ Expenses not related to the trade or business carried on. - -
accomodation Paragraph 39(1)(a)
(b) Use of motor Expenses on petrol, toll, repairs and maintenance of motor - -
vehicle(s) vehicle(s), parking and insurance for personal use.
(c) Household Disbursements in respect of residence used as business - -

benefits premise - portion for personal/household use.
Example:
Water bill, electricity bill, quit rent, assessment, rental, loan
interest, renovation and maintenance.
(d) Telephones Personal calls. - -
(e) Fees/ Entrance fees to associations and private club memberships. - -

subscriptions
Example :
Golf club membership.
(f) Seminars Payments to attend seminars for the purpose of enhancing - -

knowledge and skills.
(g) Medical Medical expenses on ownself and family members. - -
1.18 Other Other expenses not wholly and exclusively incurred in the - -
expenditure production of gross business income.
Paragraph 39(1)(b)
Total Sum of amounts from item 1.1 to 1.18. - -
F2 Mining Amount B from Working Sheet HK-1.1A. HK-1.1A -

allowance
F3 Surplus residual Amount C from Working Sheet HK-1.1A. HK-1.1A -

expenditure
(mining)
F4 Further These are incentives given under income tax provisions. - Appendix D
deductions
List out all incentives claimed in the spaces provided.
Example :
Further deduction for the remuneration
of disabled employees RM 12,000*
* This expenditure qualifies for double deduction.
The first deduction has already been made in the
Profit and Loss Account.
Refer to Appendix D to determine the type of incentive you

qualify for.
F5 Total Sum of amounts F2, F3 and F4. - -
F6 Total adjusted F1 minus F5. - -

expenditure
21

Sheet
G Provisional Provisional adjusted income/loss. - -
adjusted ( E+F ).
income/loss
If the computed amount is positive (+), it is provisional adjusted income.
If the computed amount is negative (-), it is provisional adjusted loss.
H Partners’ Transfer the amount of partners’ benefits to this item. - -

benefits
H1 Interest Interest receivable on capital advanced to the partnership. - -
H2 Salaries, Remuneration paid to partners. - -

allowances,
bonuses, EPF
H3 Withdrawal of Withdrawal of stock in trade for partners’ use is taken - -

stock in trade at market value at the time of withdrawal.
H4 Cash drawings Withdrawal for partners’ use of unrecorded business - -

cash receipts.
H5 Travelling/ Benefit provided for the personal use of partners. - -

Accomodation
H6 Use of Expenses on petrol, toll, repairs and maintenance of motor - -

motor vehicle(s) vehicle(s), parking and insurance for partners’ personal use.
H7 Telephones Partners’ personal calls. - -
H8 Fees/ Partners’ entrance fees to associations and private club - -

Subscriptions memberships.
Example :
Golf club membership
H9 Medical Medical expenses on partners and their family members. - -
H10 General Other expenses not wholly and exclusively incurred by - -

expenses, etc partners in the production of gross business income.
Paragraph 39(1)(b)
H11 Total Sum of amounts from item H1 to H10. - -
J Divisible Compute the divisible income/loss. - -

income/loss (G-H)
If the value amount is positive (+), it is an income.
If the value amount is negative (-), it is a loss.
K1 Balancing Result of adjustments made in respect of profit on disposal HK-1.2 -

charge of assets.
Transfer amount A5 from Working Sheet HK-1.2.
Enter “0” if not relevant.
K2 Balancing Amount B3 and C5, from Working Sheet HK- 1.2 HK-1.2 -
allowance and Enter “0” if not relevant.
Capital allowance
22

Sheet
K3 Schedule 7A Amount L from Working Sheet HK-1A HK-1A -

Allowance Enter “0” if not applicable.
K4 Increased Exports Amount M4 from Working Sheet HK-1A HK-1A -

Allowance For Enter “0” if not applicable.
Qualifying Services
HK-1.1 : COMPUTATION OF MINING ALLOWANCES &

HK-1.2 : SUMMARY OF CAPITAL ALLOWANCES
1. To facilitate a proper claim for mining allowances and capital allowances, relevant assets and expenditure have
been classified as follows :
SUMMARY OF CAPITAL ALLOWANCES CLAIM INDEX
(Arranged in order according to the Income Tax Act 1967)
Allowance Type Class Schedule (ITA 1967) Working Sheet

Mining A A1-A3 2 1.1
Agriculture B B1-B3 3 1.2.1
Forest C C1-C2 3 1.2.2
Industrial Building D D1-D4 3 1.2.3
Plant and Machinery E E1-E5 3 1.2.4
2. Assets/Expenditure (according to type) have been classified according to the rate of capital allowance that can be
claimed. Refer to this index before entering the type of claim in column A of every working sheet for the computation
of mining allowances and capital allowances.
3. Working Sheet HK1.2 has been prepared for use as a summary of capital allowances claim for a year of assessment so
that the final computed figure can be transferred to Working Sheet HK-1A.
4. Refer to the index of business assets/capital expenditure provided behind Working Sheets HK-1.1, HK1.2.1, HK-1.2.2,
HK-1.2.3 and HK-1.2.4 for guidance. Working Sheet HK-1.2A has been prepared for use as a summary of capital
expenditure made and has to be kept as long as the business still operates.
HK-3 : TAX DEDUCTION UNDER SECTION 110 (DIVIDENDS)

Sheet
A-D Tax deduction This working sheet is to be used for computing the gross HK-3 -
under section 110 dividend income and the tax to be deducted under
(dividends) section 110.
HK- 4 : PARTICULARS OF PROPERTIES / ASSETS AND TOTAL RENTAL

Sheet
A-D Particulars of This working sheet is provided for the purpose of computing HK-4 -
properties/assets the statutory income from rents.
and total rental
23
HK-5 : PARTICULARS OF PROPERTIES / ASSETS AND TOTAL RENTAL

Sheet
A-H Interest/Royalties This working sheet is prepared for use in the computation of HK-5 -
statutory income from interest/royalties
HK-6 : TAX DEDUCTION UNDER SECTION 110 (OTHERS)

Sheet
A-G Tax deduction This working sheet is prepared for use in the computation of HK-6 -
under section 110 gross income from interest/royalties/section 4A , income from
(others) trust bodies and tax to be deducted under section 110.
HK-8A : INCOME FROM COUNTRIES WITH AVOIDANCE OF DOUBLE TAXATION AGREEMENT AND
TAX DEDUCTION UNDER SECTION 132

Sheet
Income from This working sheet is prepared for the purpose of computing HK-8A -
countries the tax to be deducted under section 132 in respect of income
with avoidance of from countries with avoidance of double taxation agreement.
double taxation
agreement
HK-9A : INCOME FROM COUNTRIES WITHOUT AVOIDANCE OF DOUBLE TAXATION AGREEMENT AND
TAX DEDUCTION UNDER SECTION 133

Sheet
Income from This working sheet is provided for use in the computation of HK-9A -
countries without tax to be deducted under section 133 in respect of income from
avoidance of countries without avoidance of double taxation agreement.
double taxation
agreement
HK-11 : BASIS YEAR PAYMENTS TO NON-RESIDENTS (WITHHOLDING TAX)

Sheet
Basis year Use this working sheet to report the details of payments made HK-11 -
payments in the basis year to non-residents which involve withholding
to non-residents tax.
(withholding tax)
24
HK-1A: COMPUTATION OF DIVISIBLE BUSINESS INCOME - PARTNERSHIP
Name
Tax Reference No. – Business Registration No.
1 2 3 4 5
Business Year Of Assessment
▲ Enter “X” in the relevant box.
Type Of Business Business Code
Item Amount (RM)

+ –
A. BALANCE AS PER PROFIT
AND LOSS ACCOUNT
LESS : SEPARATION OF INCOME BY CLASS
Dividend income
Rental income
Royalty income
Interest income
Other income
B. TOTAL NON-BUSINESS INCOME
C. TOTAL BUSINESS INCOME ( A - B )
D. ADJUSTMENT OF BUSINESS INCOME
ADD :
1. Non-allowable losses :
Loss on disposal of assets
Foreign exchange loss
Loss from investments
........................................................
........................................................
TOTAL
2. Surplus recovered expenditure
(mining)
3. TOTAL ( D1 + D2 )
Working Sheet page - 1

LESS :
4. Non-taxable gains/income entered in the profit and loss account :
Profit on disposal of assets
Foreign exchange gain
Profit from investments
..................................................................
..................................................................
TOTAL
5. TOTAL ( D3 - D4 )
E. BUSINESS INCOME ( C + D5 )
F. ADJUSTMENT OF BUSINESS EXPENDITURE
ADD :
1. Non-allowable expenditure and charges :
1.1 Partners’ salaries, allowances, bonuses, EPF
1.2 Interest
1.3 Depreciation
1.4 Entertainment
1.5 Gifts
1.6 Donations
1.7 Penalties/Fines/Compound
1.8 Withdrawal of stock in trade for own use
1.9 Cash drawings
1.10 Provision for bad/doubtful debts
1.11 Initial/Termination of business expenditure
1.12 Capital expenditure
1.13 Legal fees
1.14 Expenditure on interest
1.15 Restriction on EPF (excluding partners)
1.16 Assets written off
1.17 Personal expenditure :
(a) Travelling/Accomodation
(b) Use of motor-vehicle(s)
(c) Household benefits
(d) Telephones
(e) Fees/Subscriptions (unrelated to the business)
(f) Seminars
(g) Medical
1.18 Other expenditure (Please specify ................)
TOTAL ( 1.1 to 1.18 )

LESS :
2. Mining allowance
3. Surplus residual expenditure (mining)
4. Further deductions :
4.1 .....................................................
4.2 .....................................................
4.3 .....................................................
5. TOTAL ( F2 + F3 + F4 )
6. TOTAL ADJUSTED EXPENDITURE
( F1 - F5 )
G. PROVISIONAL ADJUSTED INCOME/(LOSS)
- Subsection 55(2)
(E+F)
LESS :
H. PARTNERS’ BENEFITS
1. Interest
2. Allowances, salaries, bonuses, EPF
3. Withdrawal of stock in trade
4. Cash withdrawal
5. Travelling/Accomodation
6. Use of motor vehicle(s)
7. Telephones
8. Fees
9. Medical
10. General expenses, etc.
11. TOTAL ( H1 to H10 )

(Transfer this amount to item A3, Form P)
J. DIVISIBLE INCOME/ LOSS

- Subsection 55(3)
(G-H)
(Transfer this amount to item A2, Form P)
K. 1. Balancing charge (Amount from A5, HK-1.2)

(Transfer amount K1 to item A4, Form P)
2. Balancing allowance and Capital allowance (Amount from B3 and C5, HK-1.2)
3. Schedule 7A Allowance (Amount from L)

4. Increased Exports Allowance For Qualifying Services (Amount from M4)


L. COMPUTATION OF CLAIM FOR SCHEDULE 7A ALLOWANCE
% x =
(qualifying capital expenditure)
M. COMPUTATION OF CLAIM FOR INCREASED EXPORTS ALLOWANCE FOR QUALIFYING SERVICES
1. Current year income from Exports Of Qualifying Services
LESS :
2. Previous years’ income from Exports Of Qualifying Services
3. Value of Increased Exports Of Qualifying Services ( M1 - M2 )
4. Increased Exports Allowance For Qualifying Services ( M3 x 50% )
QUALIFYING SERVICES
a. Legal
b. Accounting
c. Architecture
d. Marketing
e. Business consultancy
f. Office services
g. Construction management
h. Building management
i. Plantation management
j. Private health care
k. Private education
l. Publishing services
m. Information technology and communication (ICT) services

HK-1.1: MINING ALLOWANCES
Year Of Assessment
Name
Tax Reference No. -
A B C D E F G H J K L
Residual Surplus Surplus Residual
Residual life Development Total Recovered Total Mining
Item Class expenditure residual recovered expenditure
of the mine expenditure (C+D) expenditure (E-F) allowance
b/f expenditure expenditure c/f
1
2
3
4
5

6
7
8
9
10
11 TOTAL
(Transfer amounts 11H, 11J and 11K to HK 1.1A)
Note: The allowance is arrived at by dividing the residual expenditure at the end of the basis period by the residual life of the mine at the beginning of
the basis period.
Where the accounting period is less or more than 12 months, the allowance is decreased or increased according to time basis.
Expected Life of the Mine : 1. Total acreage of deposits available for dredging or other mining operations
Expected acreage to be dredged, etc., annually
= X years
OR
2. Total estimated deposits in tons (or piculs)
HK-1.1
= X years
Expected rate of annual production in tons (or piculs)
MINING ALLOWANCE INDEX
Class Type Of Asset Allowance Reference
A1 Cost of acquisition of the mine or rights in or over the mine,
a. Roads, tramways,
b. Workshops, stores and quarters.
A2 Cost of prospecting new or existing mine;
a. Sinking shafts, tunnelling and underground development ; As per computation Section 34(6)(c)
prepared
b. Works in connection with water and power supply, roads, under this Schedule Paragraph 3 and 5
tramways, railway sidings, tailings, retention and slime Schedule 2 ITA
disposal ; and 1967
c. Construction of buildings including quarters for the mining

staff.
A3 General administration and management expenses before

the commencement of production or during the temporary
non-production period.
COMPUTATION OF THE EXPECTED LIFE OF THE MINE
The expected life of the mine is computed as follows :
1. Total acreage of deposits available for dredging or

other mining operations (T)
= X years
Expected acreage to be dredged, etc., annually (M)
T
Or = X years
M
2. Total estimated deposits in tons/piculs (P)

= X years
Expected rate of annual production in tons/piculs (K)
Or P
= X years
K

HK-1.1A: SUMMARY OF MINING ALLOWANCES
Year of Assessment
Name
Tax Reference No. – I/C No. – –

Business Registration No.
A B C
Surplus Recovered Mining Allowance Surplus Residual
Expenditure [Section 34 & Expenditure [Section 34 &
[Subsection 30(3)] Paragraph 3 Schedule 2] Paragraph 12 Schedule 2]
ATTACHMENT 1
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL
(Transfer this amount (Transfer this amount (Transfer this amount
to item D2, HK-1A) to item F2, HK-1A) to item F3, HK-1A)

HK-1.2: SUMMARY OF CAPITAL ALLOWANCES
Year of Assessment
Name

A. BALANCING CHARGE Working Sheet
1. Qualifying agriculture expenditure HK-1.2.1A

2. Qualifying forest expenditure HK-1.2.2A
3. Industrial building HK-1.2.3A
4. Plant and machinery HK-1.2.4A
5. TOTAL
(Transfer this amount to K1, HK-1A)
B. BALANCING ALLOWANCE

3. TOTAL
C. CURRENT YEAR CAPITAL ALLOWANCE
1. Qualifying agriculture expenditure HK-1.2.1A

2. Qualifying forest expenditure HK-1.2.2A
5. TOTAL

HK-1.2.1: AGRICULTURE ALLOWANCES
Year Of Assessment
Name
Tax Reference No. -
A B C D E F G H J K L M N
Date of Date of Year of Rate Residual Annual Residual Grant/ Agriculture Agriculture Accumulated
Item Class expenditure disposal assessment % Cost expenditure allowance expenditure Subsidy charge allowance allowance
incurred b/f c/f
1
2
4
5

8
10
11 TOTAL
12 AGRICULTURE CHARGE ( 11K + 11L ) (Transfer this amount to HK-1.2.1A)
13 AGRICULTURE ALLOWANCE ( 11M ) (Transfer this amount to HK-1.2.1A)

NOTE :
Agriculture charge on an asset which is disposed of within 6 years from the date on which the expenditure was incurred or deemed incurred, is :
(i) Value N or
(ii) N/Y* where the agriculture charge is spread equally over the years of assessment for which the agriculture allowances were given
(Proviso to paragraph 27 Schedule 3).
HK-1.2.1
* “Y” is the number of years of assessment for which the agriculture allowances were given to the business.
AGRICULTURE ALLOWANCE INDEX
Annual Allowance
Reference
Class Type Of Asset (Schedule 3)
Rate (%) Reference (Schedule 3)
B1 Qualifying agriculture expenditure :
a. Clearing and preparation of land for the

purposes of agriculture Paragraph 7 (1)(a)
b. Planting (but not replanting) of crops on land
cleared for planting Paragraph 7 (1)(b) 50 Paragraph 23
c. Construction on a farm of a road or bridge Paragraph 7 (1)(c)
B2 Construction of a building for the welfare of

persons or as living accomodation for
persons, employed in or in connection with
the working of that farm Paragraph 7 (1)(d) 20 Paragraph 22(a)
B3 Buildings
a. Office
b. Building for the purpose of working the farm Paragraph 7 (1)(d) 10 Paragraph 22 (b)

HK-1.2.1A: SUMMARY OF AGRICULTURE ALLOWANCES
Year of Assessment
Name

A B
Agriculture Agriculture
Charge Allowance
ATTACHMENT 1
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL
(Transfer this amount (Transfer this amount

to item A1, HK-1.2) to item C1, HK-1.2)

HK-1.2.2: FOREST ALLOWANCES
Year Of Assessment
Name
Tax Reference No. -
A B C D E F G H J K L
Date of Residual Residual Accumulated

Date of Year of Rate Forest Forest
Item Class expenditure Cost expenditure expenditure forest
disposal Assessment % allowance charge
incurred b/f c/f allowance
1
2
4
5
6
7

8
9
10
11 TOTAL
12 FOREST CHARGE (11K) (Transfer this amount to HK-1.2.2A)
13 FOREST ALLOWANCE (11H) (Transfer this amount to HK-1.2.2A)
NOTE :
Forest charge on an asset which is disposed, is :
(i) Value L or
(ii) L/Y* where the forest charge is spread equally over the years of assessment for which the forest allowances were given.
HK-1.2.2
(Proviso to paragraph 32 Schedule 3)

* “Y” is the number of years of assessment for which the forest allowances were given to the business.
FOREST ALLOWANCE INDEX
Annual Allowance
Class Type of Asset Reference
(Schedule 3) Reference
Rate (%)
(Schedule 3)
C1 Expenditure for the purpose of a business which

consists wholly or partly of the extraction of timber
from the forest :
a. Road Paragraph 8(1)(a) 10 Paragraph 30(b)
b. Building
C2 Expenditure for the welfare of persons employed in

or in connection with the extraction of timber from
the forest :
a. Building Paragraph 8(1)(b) 20 Paragraph 30(a)
b. Living accomodation

HK-1.2.2A: SUMMARY OF FOREST ALLOWANCES
Year of Assessment
Name

A B
Forest Forest
Charge Allowance
ATTACHMENT 1
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL
(Transfer this amount (Transfer this amount

to item A2, HK-1.2) to item C2, HK-1.2)

HK-1.2.3: INDUSTRIAL BUILDING ALLOWANCES
Year Of Assessment
Name
Tax Reference No -
A B C D E F G H J K L M N
Date of Residual Initial Annual Residual Disposal Balancing Balancing

Item Class Date of Year of Rate Cost
purchase/ expenditure allowance allowance expenditure value charge allowance
disposal assessment %
completion of b/f c/f
construction
2
3

6
8
9
10
11 TOTAL
12 BALANCING CHARGE (11M) (Transfer this amount to HK-1.2.3A)
13 BALANCING ALLOWANCE (11N) (Transfer this amount to HK-1.2.3A)
14 INDUSTRIAL BUILDING ALLOWANCE (11H + 11J) (Transfer this amount to HK-1.2.3A)

HK-1.2.3
INDUSTRIAL BUILDING ALLOWANCE INDEX
Reference Initial Allowance Annual Allowance
Class Type Of Industrial Building [Schedule 3 Rate Reference Rate Reference
and P.U.(A)] (%) [Schedule 3 & P.U.(A)] (%) [Schedule 3 & P.U.(A)]
D1 Common Industrial Bulidings : Paragraph 63 & 64
a Factory
b Dock, wharf, jetty or other similar building
c Warehouse (with factory)
d Supply of water, electricity and
telecommunication services
e Agriculture
f Mining
g Canteen, rest-room, recreation room, lavatory, Paragraph 65
bathhouse, bathroom or wash-room (with
industrial building)
h Building for the welfare or living accomodation
of persons employed in the working of a farm 10 Paragraph 12 3 Paragraph 16
i Private hospital Paragraph 37A
j Nursing home
k Maternity home
l Building for the purpose of approved research Paragraph 37B
m Building for use in approved service project Paragraph 37E
under Schedule 7B
n Hotel registered with the Ministry of Culture, Paragraph 37F
Arts and Tourism
o Airport Paragraph 37G
p Approved motor racing circuit Paragraph 37H
q Public road and ancillary structures on which Paragraph 67A
expenditure is recoverable through toll
collection
r Old folks care centre P.U. (A) 143/2003 NIL P.U. (A) 143/2003 10 P.U. (A) 143/2003
D2 Other Industrial Buildings
a Warehouse for purpose of storage of goods for Paragraph 37C NIL Paragraph 37C 10 Paragraph 37C
export or imported goods to be processed and
distributed or re-exported
b Living accomodation for individuals employed
in the following businesses : Paragraph 42A(1) NIL Paragraph 42A(1) 10 Paragraph 42A(1)
– Manufacturing
– Hotel
– Tourism
– Approved service project
c Building for :
– School Paragraph 42B NIL Paragraph 42B 10 Paragraph 42B
– Approved educational institution
d Building for the purpose of approved :
– Industrial training Paragraph 42C NIL Paragraph 42C 10 Paragraph 42C
– Technical training
– Vocational training
D3 Building constructed for use as living Paragraph 42(1) 40 Paragraph 42(1) 3 Paragraph 16
accomodation of employed individuals (with
industrial building)
D4 Building constructed under an approved build- Paragraph 67B 10 Paragraph12 6 Paragraph 16A
lease-transfer agreement with the Government

HK-1.2.3A : SUMMARY OF INDUSTRIAL BUILDING ALLOWANCES
Year of Assessment
Name

A B C
Balancing Balancing Industrial
Charge Allowance Building
Allowance
ATTACHMENT 1
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL

to item A3, HK-1.2) to item B1, HK-1.2) to item C3, HK-1.2)

HK-1.2.4: PLANT AND MACHINERY ALLOWANCES
Year Of Assessment
Name
Tax Reference No. -
A B C D E F G H J K L M N P
First year of Residual Residual

Date of Date of Rate Qualifying Instalment Initial Annual Disposal Balancing Balancing
Item Class assessment expenditure expenditure
purchase disposal % expenditure payments allowance allowance value charge allowance
which qualifies b/f c/f
3
4
5
6

7
9
10
11 TOTAL
12 BALANCING CHARGE (11N) (Transfer this amount to HK-1.2.4A)
13 BALANCING ALLOWANCE (11P) (Transfer this amount to HK-1.2.4A)
14 CAPITAL ALLOWANCE (11J + 11K) (Transfer this amount to HK-1.2.4A)
Note: Balancing charge (M - G) = Disposal value (M) exceeds the residual expenditure (G) at the date of disposal.
HK-1.2.4
Balancing allowance (G - M) = Residual expenditurei (G) at the date of disposal exceeds the disposal value (M).
PLANT AND MACHINERY ALLOWANCE INDEX
Initial Allowance Annual Allowance

Class Type Of Asset
Rate Reference Rate Reference
(%) [Schedule 3 and P.U.(A)] (%) [Schedule 3 and P.U.(A)]
E1 Heavy machinery/Motor vehicle :
a. General 20 Paragraph 10 20 P.U.(A)52/2000
b. Building and construction industry 30 P.U.(A)294/1998 20 P.U.(A)52/2000
c. Timber industry 60 P.U.(A)294/1998 20 P.U.(A)52/2000
d. Tin mining industry 60 P.U.(A)294/1998 20 P.U.(A)52/2000
e. Imported heavy machinery 10 P.U.(A)474/1997 10 P.U.(A)474/1997
f. Heavy machinery/Motor vehicle subject to NIL Paragraph 13A 20 P.U(A)52/2000
provisions under paragraphs 2A, 2B and 2C
Schedule 3
E2 Plant and machinery :

e. Plant and machinery subject to provisions under NIL Paragraph 13A 14 P.U.(A)52/2000
paragraphs 2A, 2B and 2C Schedule 3
E3 Others :
e. Others subject to provisions under paragraphs NIL Paragraph 13A 10 P.U.(A)52/2000
2A, 2B and 2C Schedule 3
E4 Special / Specific purpose plant and machinery/

equipment for :
a. Storage, treatment and disposal of scheduled wastes; 40 P.U.(A)339/1995 20 P.U.(A)339/1995
and recycling of wastes 40 P.U.(A)505/2000 20 P.U.(A)505/2000
b. Natural gas refuelling 40 P.U.(A)265/1997 20 P.U.(A)265/1997
c. Control of wastes and pollution of environment 40 P.U.(A)295/1998 20 P.U.(A)295/1998
d. Conservation of energy 40 P.U.(A)349/2003 20 P.U.(A)349/2003
e. Special plant and machinery subject to provisions NIL Paragraph 13A 20 P.U.(A)52/2000
under paragraphs 2A, 2B and 2C Schedule 3
f. Purposes of a qualifying project under Schedule 7A 40 P.U.(A)506/2000 20 P.U.(A)506/2000
E5 Computer and ICT equipment:

a. Computers and information technology equipment 20 Paragraph 10 40 P.U.(A)187/1998
b. Cost of provision of computer software 20 Paragraph 10 40 P.U.(A)272/1999
Note:
1. Heavy machinery – Bulldozers, cranes, ditchers, excavators, graders, loaders, rippers, rollers, rooters, scrappers,
shovels, tractors, vibrator wagons and so on.
2. Motor vehicles – All types of motorized vehicles such as motorcycles, aeroplanes, ships and so on.
3. Plant and machinery – General plant and machinery not included under heavy machinery such as air conditioners,
compressors, lifts, laboratory and medical equipment, ovens and so on.
4. Others - Office equipment, furniture and fittings.

HK-1.2.4A: SUMMARY OF PLANT AND MACHINERY ALLOWANCES
Year of Assessment
Name

A B C
Balancing Balancing Capital
Charge Allowance Allowance
ATTACHMENT 1
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL
to item A4, HK-1.2) to item B2, HK-1.2) to item C4, HK-1.2)

HK-1.2A : SUMMARY OF CAPITAL EXPENDITURE
Year of Assessment
Name

No. Class Of Asset Description Of Asset Date Of Purchase Date Of Disposal Method Of Payment

HK-3 : TAX DEDUCTION UNDER SECTION 110 (DIVIDENDS)
Year of Assessment
Name
A. List of dividend income :
Gross Dividend Tax Deducted

No. Date of Warrant No./
Name of Company Net Dividend
Payment Serial No. RM RM cents
10
TOTAL :
Amount Regrossed :
X Y
B. Computation of regrossed dividend and tax deemed deducted
If the rate of tax deducted as per dividend voucher/certificate differs from the current year’s tax rate for
corporations, please use the following formula to regross the net dividend received and compute the tax
deemed deducted :-
(i) Dividend regrossed (X) = Net dividend x [ 1/(1-Z*) ]

Enter the computed amount in column X under Gross Dividend.
(ii) Tax deemed deducted (Y) = X x Z *
* Where Z is the current year’s tax rate for corporations.

C. Computation Of Statutory Income From Dividends
(i) Gross Dividend (X)
Less:
(ii) Interest on loan employed in the production of
gross dividend income
(iii) Statutory Income

(transfer amount (iii) to item B1 Form P)
D. Tax deduction under section 110 (Dividends)

(As per amount Y above)
(transfer this amount to item B1 Form P)
Submit this working sheet together with the original dividend vouchers
if entitled to a tax refund

HK-4 : PARTICULARS OF PROPERTIES / ASSETS AND TOTAL RENTAL
Year of Assessment
Name

A. LIST OF PROPERTIES RENTED / ASSETS LEASED
Date Of Total Gross Rental / Lease

No. Type Of Property/Asset Address Of The Property/ Commencement Of Payments Received In The
Lessor Of The Asset The Rental / Lease Year Of Assessment
10
Note : 1. Properties refer to houses, factories, land and other immovable properties.
2. Assets refer to plant, machines, furniture and others not mentioned above.

B. COMPUTATION OF STATUTORY INCOME FROM RENTS
(Compute separately for each source of rental income)
1. GROSS RENTAL INCOME (From item A1 or A2 or A3 .... A10)
LESS :
Allowable Expenditure
(i) Interest on loan employed

in the production of gross
rental income
(ii) Assessment
(iii) Quit rent
(iv) Insurance
Other revenue expenditure :
(v) Repairs and maintenance

(vi) Renewal of tenancy agreement
.........................................................
.........................................................
.........................................................
.........................................................
.........................................................
.........................................................
.........................................................
.........................................................
.........................................................
2. Total Expenditure [ (i) to (vi) ]
C. STATUTORY INCOME FROM RENTS ( B1 - B2 )
D. SUMMARY OF STATUTORY INCOME FROM RENTS
Source 1 (Amount from C)

.........................................................
Total statutory income from rents including

rents received from partnership businesses
(Transfer the total statutory income from rents to item C2 Form P)

HK-5 : COMPUTATION OF STATUTORY INCOME FROM INTEREST / ROYALTIES
Year of Assessment
Name

INTEREST
RM
A. Gross Interest
LESS :
B. Interest on loan employed in the production

of gross income from interest
C. Statutory Income ( A - B )
D. Total Gross Income from Interest

(From item C, HK-6)
E. TOTAL STATUTORY INCOME FROM INTEREST ( C + D )

(Transfer amount E to item C1 Form P)
ROYALTIES
F. Gross Royalty
G. Total Gross Income from Royalties

(From item D, HK-6)
H. TOTAL STATUTORY INCOME FROM ROYALTIES ( F + G )

(Transfer amount H to item C2 Form P)

HK-6 : TAX DEDUCTION UNDER SECTION 110 (OTHERS)
Year of Assessment
Name

A. List out the interest/royalty income pursuant to the provision of section 109;
section 4 A income subject to the provision under section 109B ITA 1967;
income from trust bodies as per CP 30A and other income which is applicable.
(note : Income Code : 3 = interest, 5 = royalties, 6 = section 4 A income,

7 = income from trust body, 8 = other income which is applicable)
No. *Code Name of Payer Gross Tax Deducted Date of Receipt

Income RM cents Payment No.
10
TOTAL
(Z)
B. Total tax deducted/Credit claimed under section 110 (others) (Z)
(transfer this amount to the appropriate item in Part C of the Form P)
C. Total gross income from interest (income code = 3)

(transfer this amount to item D, HK-5)
D. Total gross income from royalties (income code = 5)

(transfer this amount to item D , HK-5)
E. Total gross income under section 4 A (income code = 6)

(transfer this amount to item C3 Form P)
F. Total distributable income from trust bodies (income code = 7)

G. Total gross income from other sources (income code = 8)


HK-8A: INCOME FROM COUNTRIES WITH AVOIDANCE OF DOUBLE TAXATION
AGREEMENT AND TAX DEDUCTION UNDER SECTION 132
Year of Assessment
Name

A. LIST OF INCOME
(note: *Income code: 1=business, 2=dividends, 3=interest, 5=royalties)
No. *Code Divisible Gross Amount Divisible Tax Deducted

In Foreign Country
10
Total*
*Transfer this amount to item B2, Form P
NOTE: 1.Use the foreign currency exchange rate provided in Appendix C if the exchange rate is not
available as at the time the income is paid or credited.
2.Where there is a claim for tax refund, please submit this working sheet together with documents
pertaining to the tax deducted in the foreign country.

HK-9A: INCOME FROM COUNTRIES WITHOUT AVOIDANCE OF DOUBLE TAXATION
AGREEMENT AND TAX DEDUCTION UNDER SECTION 133
Year of Assessment
Name
A. LIST OF INCOME
(note: *Income code: 1=business, 2=dividends, 3=interest, 5=royalties)
No. *Code Divisible Gross Divisible Tax Deducted

Amount In Foreign Country
10
Total*
*Transfer this amount to item B3, Form P

HK-11 : BASIS YEAR PAYMENTS TO NON-RESIDENTS (WITHHOLDING TAX)
Year of Assessment
Name

Enter “X” in the relevant box. Choose one only. Use one working sheet for each type of withholding tax.
PAYMENTS MADE IN THE BASIS YEAR TO NON-RESIDENTS UNDER THE WITHHOLDING TAX PROVISION
OF SECTION :
107A INCOME TAX ACT 1967 (NON-RESIDENT CONTRACTORS)
109 INCOME TAX ACT 1967 (INTEREST AND ROYALTIES)
109A INCOME TAX ACT 1967 (PUBLIC ENTERTAINERS)
109B INCOME TAX ACT 1967 (SECTION 4A INCOME)
No. Receipt Date Of Gross Withholding Tax Withholding Tax Net

No. Payment Amount Remitted To IRB Remitted To IRB Amount
Of Malaysia Of Malaysia
[for paragraph
107A(1)(b) only
(3%)]
10
11
12
TOTAL
(Transfer the total amount to item F1 / F2 / F3 / F4, Form P)

APPENDIX A1
1. Gross Business Income
Legal Provision Subject Matter
12 Gross business income derived from Malaysia.
22(2)(a)(i) Sums receivable or deemed to have been received by way of insurance, indemnity, recoupment,
recovery, reimbursement or otherwise in respect of outgoings and expenses deductible in ascertaining
the adjusted income.
22(2)(a)(ii) Sums receivable or deemed to have been received under a contract of indemnity.
22(2)(b) Compensation for loss of income from that source.
24(1) Credit sales.
24(2) Market value of the stock in trade at the time of its withdrawal for personal use.
30(1)(a) Recovered bad debts.
30(1)(b) Specific provision for doubtful debts no longer required.
30(4) Debts discharged under subsection 33(1) [ including paragraphs 33(1)(a), (b) or (c)].
– Income other than the above.
2. Allowable Expenses
Legal Provision Subject Matter
33(1) Outgoings and expenses wholly and exclusively incurred in the production of gross income.
33(1)(a) Interest on any money borrowed and employed in the production of gross income; or laid out on assets
used or held for the production of gross income from that source, but restricted in accordance with
subsection 33(2).
33(1)(b) Rent payable in respect of any land or building or part there of occupied for the purpose of producing
gross income from that source.
33(1)(c) Expenses incurred for the repair of premises, plant, machinery or fixtures employed in the production
of gross income from that source.
Other expenses include :
❏ the renewal, repair or alteration of any implement, utensil or article so employed, which do not
qualify for capital allowance,
❏ any means of conveyance.
34(6)(a)/(b) Amount of payroll tax/turnover tax paid.
34(6)(d) Expenses incurred in the replanting of crops (in connection with the working of a farm/estate relating to
the cultivation of crops).
Appendix page - 1
APPENDIX A1.1 : REMINDER
Please take note of the following requirements when computing any adjustment. Documents, records and other written evidence
must be properly kept as the onus-of-proof is on the partnership which makes the claim/adjustment. Any claim/adjustment not
supported by sufficient documentary proof shall be disallowed in the event of a tax audit and penalty may be imposed.
The following are the required information and documents which must be made available and retained with any adjustment and tax
computation.
1. Adjustment of income and expenses
Adjustments must be supported by :

❏ An analysis of income and expenditure
❏ Subsidiary accounts
❏ Receipts/Invoices
2. Contract/Subcontract payments, commission, rents and other contract payments for services to residents :
❏ Name, address, identity card number and amount paid in respect of each recipient
❏ Type of contract/commission/service
❏ Type of asset leased
3. Contract payments to non-residents (receipts by non-resident contractors - section 107A applies) :

❏ Name, type, location and duration of project
❏ Value of the whole contract and value of the service portion of the contract
❏ Contract payments and payments for the service portion of the contract in the current year of assessment
❏ Name, address, tax reference number and passport number of the foreign contractor
4. Payment of management fees to residents :

❏ Name, address, identity card number and amount paid
❏ Relationship with the recipient, if any
❏ Basis of payment
❏ Service agreement or other relevant documents
5. Payments of professional, technical or management fees and rents to non-residents (section 4A income) :
a) Payment of professional, technical or management fees

❏ Name, address and amount paid
❏ Type of services rendered
❏ Furnish reasons if the whole or part of the payment is not considered as a section 4A income and keep a copy of the
agreement for future examination.
b) Payments for rental of movable properties

❏ Type of movable property
❏ Name, address and amount paid in respect of each recipient
❏ If the payment is not subjected to withholding tax, retain the relevant supporting documents and rental agreement,
if any.
Appendix page - 2
6. Overseas trips :
❏ Name and designation of each employee concerned
❏ Dates, destinations and purpose of trips
❏ Analysis of expenditure indicating the portion of private expenses
7. Public Rulings, Government Gazettes, guidelines and application forms for incentive claims :
❏ Director General’s Public Rulings (Refer to Appendix H)
❏ Application for an approved research project and claim for double deduction on research expenditure under section
34A ITA 1967
Director General’s Public Ruling : Public Ruling No. 5/2004 (issued on 31/12/2004)
Reference no. of application form : Borang 1 (Sek 34A ACP 1967) and Borang 2 (Sek 34A ACP 1967)
❏ Guideline on the claim for double deduction on research expenditure under section 34B ITA 1967
Reference no. of the IRB guideline : LHDN.01/35/(S)/42/51/286-18
Reference no. of application form : Borang DD2/1995(Pin.2)
❏ Guideline on the tax treatment of remisiers
Reference no. of the IRB guideline : LHDN.01/35/(S)/42/51/84
Reference no. of application form : None
❏ Guideline on Reinvestment Allowance under Schedule 7A ITA 1967 for qualifying projects
Reference no. of the IRB guideline : EPS/PP/1/1997 and ITR 1998/1
Reference no. of application form : LHDN/BT/RA/2005
❏ Claim for exemption of income for value of increased export of services under:
(i) Income Tax (Exemption) (No. 2) Order 2001 - P.U. (A) 154/2001; and
(ii) Income Tax (Exemption) (No. 9) Order 2002 - P.U. (A) 57/2002
Reference no. of application form : LHDN/BT/EX/AIES/2003-1
❏ Double deduction claim under Income Tax (Deduction For Promotion Of Export Of Professional Services) Rules
2003 - P.U. (A) 124/2003
Reference no. of application form : LHDN/BT/DD/POE/PS/2003-1
8. Housing Developers :
❏ Name, address and location of project
❏ Approved layout plan
❏ Date of completion for each phase of the project
❏ Cost of land
❏ Development cost analysis for each phase on cumulative basis for each year of assessment
❏ Computation of profit or loss on progress payments basis if the percentage of completion method is not adopted
Appendix page - 3
APPENDIX C: FOREIGN CURRENCY EXCHANGE RATES (YEARLY AVERAGE)
YEAR OF $1 1 DINAR $1 $1 1RENMINBI 1 RIYAL 1 RAND 1 KRONE $1 1 RUPEE 1 RUPIAH 1 YEN

Form P Guidebook
ASSESSMENT AUST. BAHRAIN BRUNEI CANADA CHINA ARAB SAUDI S.AFRICA NORWAY HK INDIA INDONESIA JAPAN
1994 1.7561 6.8367 1.5942 2.0022 - - - - 0.3333 0.0855 0.0012 0.0232
1995 1.9178 6.9677 1.7168 1.9272 - - - - 0.3401 0.0839 0.0012 0.0257
1996 1.8680 6.6620 1.7720 1.8300 - - - - 0.3248 0.0779 0.0011 0.0269
1997 1.9745 6.6861 1.7892 1.8507 - - - - 0.3260 0.0716 0.0011 0.0236
1998 2.1213 7.7248 1.9346 2.0981 0.3522 - - - 0.3762 0.0799 0.0010 0.0240
1999 2.4712 10.3919 2.3438 2.6480 0.4745 - - - 0.5057 0.0953 0.0004 0.0301
2000/py 2.4748 10.0800 2.2626 2.5810 0.4633 - - - 0.4942 0.0891 0.0005 0.0338
2000/cy 2.2350 10.0839 2.2270 2.5849 0.4636 - - 0.4371 0.4925 0.0855 0.0005 0.0356
2001 1.9874 12.5202 2.1436 2.4793 0.4637 - - 0.4274 0.4921 0.0814 0.0004 0.0316
2002 2.0851 10.0815 2.1434 2.4444 0.4637 1.0234 0.3665 0.4831 0.4921 0.0790 0.0004 0.0307
2003 2.4967 10.0812 2.2038 2.7407 0.4637 1.0234 0.5092 0.5433 0.4928 0.0824 0.0004 0.0331
2004 2.8277 10.0822 2.2708 2.9533 0.4637 1.0234 0.5978 0.5701 0.4927 0.0847 0.0004 0.0354
YEAR OF 1 WON $1 NEW RUPEE PESO $1 1 RUPEE 1 FRANC $1 BAHT £1 $1 1
Appendix page - 4
ASSESSMENT KOREA (SOUTH) ZEALAND PAKISTAN PHIL S’PORE SRI LANKA SWITZERLAND TAIWAN THAI UK USA EURO
1994 - 1.3943 0.0928 0.0970 1.5942 0.0538 - 0.0995 0.1018 3.8740 2.5763 -
1995 - 1.5574 0.0864 0.0998 1.7168 0.0535 - 0.0994 0.1044 4.0213 2.6267 -
1996 - 1.5131 0.0801 0.0983 1.7720 0.0496 - 0.0950 0.1008 3.9683 2.5116 -
1997 - 1.7339 0.0705 0.0962 1.7892 0.0459 - 0.0919 0.0995 3.9305 2.5209 -
1998 0.0030 1.9007 0.0699 0.0959 1.9346 0.0492 - 0.1003 0.0905 4.7807 2.9122 -
1999 0.0028 2.1099 0.0816 0.0965 2.3438 0.0607 2.7092 0.1173 0.0957 6.4916 3.9177 -
2000/py 0.0032 2.0310 0.0746 0.0982 2.2626 0.0542 2.5579 0.1188 0.1014 6.2044 3.8000 -
2000/cy 0.0034 1.7557 0.0714 0.0874 2.2270 0.0500 2.2753 0.1230 0.0959 5.8211 3.8000 -
2001 0.0030 1.6148 0.0623 0.0753 2.1436 0.0430 2.2776 0.1137 0.0863 5.5292 3.8000 -
2002 0.0031 1.7790 0.0643 0.0745 2.1434 0.0402 2.4718 0.1113 0.0893 5.7623 3.8000 3.6254
2003 0.0032 2.2299 0.0665 0.0709 2.2038 0.0398 2.8512 0.1117 0.0925 6.2699 3.8000 4.3339
APPENDIX C
2004 0.0033 2.5495 0.0658 0.0685 2.2708 0.0379 3.0925 0.1150 0.0953 7.0348 3.8000 4.7725
Self Assessment System
APPENDIX D : CLAIM CODE
1. Special Deductions And Other Claims

Code Type Of Expenditure Reference
101 Equipment for disabled employees Paragraph 34(6)(e)
102 Translation into or publication in the national language of books approved by the Dewan
Bahasa dan Pustaka Paragraph 34(6)(f)
103 Provision of library facilities or contributions to libraries not exceeding RM100,000 Paragraph 34(6)(g)
104 Provision of services, public amenities and contributions to approved charity/community
projects pertaining to education, health, housing infrastructure, information and
communication technology Paragraph 34(6)(h)
105 Revenue expenditure on the provision and maintenance of child care centre for employees’
benefit Paragraph 34(6)(i)
106 Establishment and management of approved musical or cultural groups Paragraph 34(6)(j)
107 Expenditure incurred for sponsoring any approved :
- local arts/cultural activity performed in and outside Malaysia not exceeding RM300,000
- arts/cultural activity from outside Malaysia performed in Malaysia not exceeding RM200,000 Paragraph 34(6)(k)
110 Revenue expenditure on scientific research directly undertaken and related to the business Subsection 34(7)
114 Deduction for information technology-related expenditure P.U.(A) 51/2000
116 Contribution to an approved benevolent fund/trust account in respect of individuals suffering
from serious diseases Subsection 44(6)
117 Provision of practical training in Malaysia to resident individuals who are not own
employees Paragraph 34(6)(n)
120 Deduction for investment in a venture company P.U.(A)212/2001
2. Further Deductions
201 Premiums paid for the import of cargo insured with an insurance company incorporated in
Malaysia P.U.(A) 72/1982
202 Remuneration of disabled employees P.U.(A) 73/1982
204 Premiums paid for the export of cargo insured with an insurance company incorporated in
Malaysia P.U.(A) 79/1995
205 Freight charges incurred for the export of rattan and wood-based products (excluding veneer
and sawn timber) P.U.(A) 422/1990
208 Premiums paid on export credit insurance taken with Malaysia Export Credit Insurance Berhad P.U.(A) 526/1985
212 Freight charges for shipping goods from Sabah/Sarawak to Peninsular Malaysia P.U.(A) 50/2000
3. Double Deductions
301 Revenue expenditure incurred on approved research Section 34A
302 Cash contributions to an approved research institute or payment for the use of services of
an approved research institute/company, a research and development company or
contract research and development company Section 34B
304 Cost of leave passage for travel within Malaysia provided to employees for one (1) year
from 1 June 2003 to 31 May 2004 inclusive P.U.(A) 350/2003
305 Salaries paid for the employment of unemployed graduates registered with the Economic P.U.(A) 266/2004
Planning Unit for years of assessment 2004 and 2005 only
306 Deduction for promotion of export of professional services P.U.(A) 124/2003
Appendix page - 5
APPENDIX E: COUNTRY CODE
No. Name of Country Country No. Name of Country Country

Code Code
1 Afghanistan AF 28 Bosnia and Herzegovina BA
2 Aland Islands AX 29 Botswana BW
3 Albania AL 30 Bouvet Island BV
4 Algeria DZ 31 Brazil BR
5 American Samoa AS 32 British Indian Ocean Territory IO
6 Andorra AD 33 Brunei Darussalam BN
7 Angola AO 34 Bulgaria BG
8 Anguilla AI 35 Burkina Faso BF
9 Antarctica AQ 36 Burundi BI
10 Antigua and Barbuda AG 37 Cambodia KH
11 Argentina AR 38 Cameroon CM
12 Armenia AM 39 Canada CA
13 Aruba AW 40 Cape Verde CV
14 Australia AU 41 Cayman Islands KY
15 Austria AT 42 Central African Republic CF
16 Azerbaijan AZ 43 Chad TD
17 Bahamas BS 44 Chile CL
18 Bahrain BH 45 China CN
19 Bangladesh BD 46 Christmas Island CX
20 Barbados BB 47 Cocos (Keeling) Islands CC
21 Belarus BY 48 Colombia CO
22 Belgium BE 49 Comoros KM
23 Belize BZ 50 Congo CG
24 Benin BJ 51 Congo, The Democratic Republic of the CD
25 Bermuda BM 52 Cook Islands CK
26 Bhutan BT 53 Costa Rica CR
27 Bolivia BO 54 Cote D’ivoire CI
Appendix page - 6

Code Code
55 Croatia (local name: Hrvatska) HR 84 Ghana GH
56 Cuba CU 85 Gibraltar GI
57 Cyprus CY 86 Greece GR
58 Czech Republic CZ 87 Greenland GL
59 Denmark DK 88 Grenada GD
60 Djibouti DJ 89 Guadeloupe GP
61 Dominica DM 90 Guam GU
62 Dominican Republic DO 91 Guatemala GT
63 East Timor TP 92 Guinea GN
64 Ecuador EC 93 Guinea-Bissau GW
65 Egypt EG 94 Guyana GY
66 El Salvador SV 95 Haiti HT
67 Equatorial Guinea GQ 96 Heard and McDonald Islands HM
68 Eritrea ER 97 Honduras HN
69 Estonia EE 98 Hong Kong HK
70 Ethiopia ET 99 Hungary HU
71 Falkland Islands (Malvinas) FK 100 Iceland IS
72 Faroe Islands FO 101 India IN
73 Fiji FJ 102 Indonesia ID
74 Finland FI 103 Iran, Islamic Republic of IR
75 France FR 104 Iraq IQ
76 France, Metropolitan FX 105 Ireland IE
77 French Guiana GF 106 Israel IL
78 French Polynesia PF 107 Italy IT
79 French Southern Territories TF 108 Jamaica JM
80 Gabon GA 109 Japan JP
81 Gambia GM 110 Jordan JO
82 Georgia GE 111 Kazakhstan KZ
83 Germany DE 112 Kenya KE
Appendix page - 7

Code Code
113 Kiribati KI 142 Moldova, Republic of MD

114 Korea, Democratic People’s KP
143 Monaco MC
Republic of
115 Korea, Republic of KR 144 Mongolia MN
116 Kuwait KW 145 Montserrat MS
117 Kyrgyzstan KG 146 Morocco MA
118 Laos People’s Democratic Republic LA 147 Mozambique MZ
119 Latvia LV 148 Myanmar MM
120 Lebanon LB 149 Namibia NA
121 Lesotho LS 150 Nauru NR
122 Liberia LR 151 Nepal NP
123 Libyan Arab Jamahiriya LY 152 Netherlands NL
124 Liechtenstein LI 153 Netherlands Antilles AN
125 Lithuania LT 154 New Caledonia NC
126 Luxembourg LU 155 New Zealand NZ
127 Macao MO 156 Nicaragua NI

128 Macedonia, The Former MK
Yugoslav Republic of 157 Niger NE
129 Madagascar MG 158 Nigeria NG
130 Malawi MW 159 Niue NU
131 Malaysia MY 160 Norfolk Island NF
132 Maldives MV 161 Northern Mariana Islands MP
133 Mali ML 162 Norway NO
134 Malta MT 163 Oman OM
135 Marshall Islands MH 164 Pakistan PK
136 Martinique MQ 165 Palau PW
137 Mauritania MR 166 Palestinian Territory, Occupied PS
138 Mauritius MU 167 Panama PA
139 Mayotte YT 168 Papua New Guinea PG
140 Mexico MX 169 Paraguay PY
141 Micronesia, Federated States of FM 170 Peru PE
Appendix page - 8

Code Code
171 Philippines PH 200 Sri Lanka LK
172 Pitcairn PN 201 St. Helena SH
173 Poland PL 202 St. Pierre and Miquelon PM
174 Portugal PT 203 Sudan SD
175 Puerto Rico PR 204 Suriname SR
176 Qatar QA 205 Svalbard and Jan Mayen Islands SJ
177 Reunion RE 206 Swaziland SZ
178 Romania RO 207 Sweden SE
179 Russian Federation RU 208 Switzerland CH
180 Rwanda RW 209 Syrian Arab Republic SY
181 Saint Kitts and Nevis KN 210 Taiwan, Province of China TW
182 Saint Lucia LC 211 Tajikistan TJ
183 Saint Vincent and the Grenadines VC 212 Tanzania, United Republic of TZ
184 Samoa WS 213 Thailand TH
185 San Marino SM 214 Timor - Leste TL
186 Sao Tome and Principe ST 215 Togo TG
187 Saudi Arabia SA 216 Tokelau TK
188 Senegal SN 217 Tonga TO
189 Serbia and Montenegro CS 218 Trinidad and Tobago TT
190 Seychelles SC 219 Tunisia TN
191 Sierra Leone SL 220 Turkey TR
192 Singapore SG 221 Turkmenistan TM
193 Slovakia (Slovak Republic) SK 222 Turks and Caicos Islands TC
194 Slovenia SI 223 Tuvalu TV
195 Solomon Islands SB 224 Uganda UG
196 Somalia SO 225 Ukraine UA
197 South Africa ZA 226 United Arab Emirates AE

198 South Georgia and the South GS 227 United Kingdom GB
Sandwich Islands
199 Spain ES 228 United States US
Appendix page - 9

Code Code
229 United States Minor Outlying Islands UM 237 Virgin Islands (U.S.) VI
230 Uruguay UY 238 Wallis and Futuna Islands WF
231 Uzbekistan UZ 239 Western Sahara EH
232 Vanuatu VU 240 Yemen YE
233 Vatican City State (Holy See) VA 241 Yugoslavia YU
234 Venezuela VE 242 Zambia ZM
235 Vietnam VN 243 Zimbabwe ZW
236 Virgin Islands (British) VG
Appendix page - 10
APPENDIX F: AVOIDANCE OF DOUBLE TAXATION AGREEMENTS (DTA) AND WITHHOLDING

TAX RATES ON PAYMENTS TO NON-RESIDENTS AS AT 1ST JULY 2004
Fees for
No. Country Interest Royalty Technical
% % Services
%
1 Albania** 10 10 10
2 Argentina* 15 10 10
3 Australia 15 10 NIL
4 Austria 15 10 10
5 Bahrain 5 8 10
6 Bangladesh 15 10 10
7 Belgium 10 10 10
8 Canada 15 10 10
9 China 10 10 10
10 Croatia 10 10 10
11 Czech Republic 12 10 10
12 Denmark 15 10 10
13 Egypt** 15 10 10
14 Fiji 15 10 10
15 Finland 15 10 10
16 France 15 10 10
17 Germany 15 10 NIL
18 Hungary 15 10 10
19 India 15 10 10
20 Indonesia 15 10 10
21 Ireland 10 8 10
22 Italy 15 10 10
23 Japan 10 10 10
24 Jordan** 15 10 10
25 Krygyztan 10 10 10
26 Lebanon 10 8 10
27 Luxembourg 10 8 8
28 Malta 15 10 10
29 Mauritius 15 10 10
30 Mongolia 10 10 10
Appendix page - 11
Fees for
Technical
No. Country Interest Royalty Service
% % %
31 Myanmar** 10 10 10
32 Namibia** 10 5 5
33 Netherlands 10 8 8
34 New Zealand 15 10 10
35 Norway 15 10 10
36 Pakistan 15 10 10
37 Papua New Guinea 15 10 10
38 Philippines 15 10 10
39 Poland 15 10 10
40 Romania 15 10 10
41 Russia 15 10 10
42 Saudi Arabia* 15 10 10
43 Singapore 15 10 10
44 South Korea 15 10 10
45 Sri Lanka 10 10 10
46 Sudan** 10 10 10
47 Sweden 15 10 10
48 Switzerland 10 10 10
49 Thailand 15 10 10
50 Turkey 15 10 10
51 United Arab Emirates 5 10 10
52 United Kingdom 10 8 8
53 United States of America* 15 10 10
54 Uzbekistan 10 10 10
55 Vietnam 10 10 10
56 Zimbabwe** 10 10 10
Notes:
1. There is no withholding tax on dividends paid by Malaysian companies.
2. Payments of approved royalties or approved industrial royalties and interest on approved loan and long term loan to non-
residents are usually tax exempt.
3. Where the rate of tax of the above payment is not specifically stated in the respective DTA, the applicable rate of tax as stated
in the ITA 1967 is inserted in.
4. Where the rate of tax as stated in the ITA 1967 is lower than the maximum rate of tax as mentioned in the respective DTA, the
lower rate of tax shall apply and is inserted herein.
5. As for Taiwan, double taxation relief was given to Taipei Economic and Cultural Office in Malaysia by way of Income Tax
Exemption Order.
(i) P.U.(A) 201 (1998)
(ii) P.U.(A) 202 (1998)
* Limited DTA
** Not effective
Appendix page -12

APPENDIX G : BUSINESS CODE
A AGRICULTURE, HUNTING AND FORESTRY
01111 Growing of paddy

01112 Growing of tobacco
01113 Growing of sugar cane
01114 Growing of tapioca
01115 Rubber estate
01116 Rubber smallholdings
01117 Oil palm estate
01118 Oil palm smallholdings
01119 Growing of other crops n.e.c. (Example: sweet potatoes, yam, maize, groundnuts, cultivated sago)
01121 Growing of vegetables [including mushrooms]
01129 Growing of flower plants for planting or ornamental purposes
01131 Growing of cocoa
01132 Growing of tea
01133 Growing of coffee
01134 Growing of pineapple
01135 Growing of banana
01136 Growing of pepper
01137 Growing of coconut (estates and smallholdings)
01138 Growing of durian
01139 Growing of other fruits
01211 Cattle farming
01212 Poultry farming
01213 Pig farming
01219 Other livestock farming
01300 Mixed farming: growing of crops combined with farming of livestock
01400 Agricultural and animal husbandry service activities except veterinary activities
01500 Hunting, trapping and game propagation including related service activities
02001 Logging (except rubber wood logging)
02002 Collection of rattan and other jungle produce
02003 Charcoal production [when carried out in the forest]
02004 Wild sago palm collection
02005 Bird’s nest collection
02006 Rubber wood logging
02009 Forest services n.e.c.
B FISHING
05001 Ocean and coastal fishing

05002 Inland fishing
05003 Aquaculture
05009 Fishing n.e.c.
Appendix page -13

C MINING AND QUARRYING
10100 Mining of charcoal and lignite; extraction of peat

11100 Extraction of crude oil and natural gas
11200 Service activities incidental to crude oil and natural gas extraction excluding surveying
12000 Mining of uranium and thorium ores
13100 Mining of iron ores
13201 Mining of tin ores
13202 Amang retreatment
13203 Mining of copper
13204 Mining of gold
13205 Mining of bauxite
13206 Mining of ilmenite
13209 Mining of other non-ferrous metal ores
14101 Quarrying of granite
14102 Quarrying of limestone
14103 Mining of sand and gravel
14104 Mining of kaolin [china clay]
14105 Mining of ball clay/plastic clay
14106 Mining of other clay
14107 Mining of barytes
14108 Mining of silica sand
14109 Quarrying of other rocks n.e.c.
14211 Extraction of guano and phosphate rock
14219 Mining of other chemical and fertilizer minerals
14220 Extraction of salt
14290 Other mining and quarrying n.e.c.
D MANUFACTURING
Production, processing and preservation of meat, fish, fruits, vegetables, oil and fats
15111 Processing and preserving of poultry and poultry products

15119 Production, processing and preserving of other meat products
15120 Processing and preserving of fish and fish products
15131 Pineapple canning
15139 Canning and preserving of other fruits and vegetables
15141 Manufacture of coconut oil
15142 Manufacture of crude palm oil
15143 Manufacture of refined palm oil
15144 Manufacture of palm kernel oil
15149 Manufacture of other vegetable and animal oils and fats
MANUFACTURE OF DAIRY PRODUCTS
15201 Manufacture of ice-cream

15202 Manufacture of condensed, powdered and evaporated milk
15209 Manufacture of other dairy products
Appendix page -14
Manufacture of grain mill products, starches and starch products, and prepared animal feeds
15311 Rice milling

15312 Flour milling
15319 Manufacture of other flour/grain mill products
15321 Manufacture of starch
15322 Manufacture of glucose and glucose syrup, maltose
15323 Manufacture of sago and tapioca flour/products
15329 Manufacture of other starch products
15330 Manufacture of prepared animal feeds
Manufacture of other food products
15411 Manufacture of biscuits and cookies

15412 Manufacture of bread, cake and other bakery products
15420 Manufacture of sugar
15431 Manufacture of cocoa products
15432 Manufacture of chocolate products and sugar confectionery
15440 Manufacture of macaroni, noodles and similar products
15491 Manufacture of ice (excluding dry ice)
15492 Manufacture of coffee
15493 Manufacture of tea
15494 Manufacture of spices and curry powder
15495 Manufacture of nut and nut products
15496 Manufacture of sauces including flavouring extracts such as monosodium glutamate
15497 Manufacture of snack: cracker/chips [Example: prawn/fish crackers (keropok), potato/banana/tapioca chips]
15499 Manufacture of other food products n.e.c.
Manufacture of beverages
15510 Distilling, rectifying and blending of spirits; ethyl alcohol production from fermented materials
15520 Manufacture of wines
15530 Manufacture of malt liquors and malt
15541 Manufacture of soft drinks
15542 Production of mineral waters
Manufacture of tobacco products
16000 Manufacture of tobacco products
Spinning, weaving and finishing of textiles
17111 Natural fibre spinning; weaving of textiles

17112 Man-made fibre spinning; weaving of textiles
17121 Dyeing, bleaching, printing and finishing of yarns and fabrics (excluding batek)
17122 Batek making
Manufacture of other textiles
17210 Manufacture of made-up textile articles except apparel

17220 Manufacture of carpets and rugs
17230 Manufacture of cordage, rope, twine and netting
17291 Handicraft spinning and weaving
17299 Manufacture of other textiles n.e.c.
Appendix page -15

Manufacture of knitted and crocheted fabrics and articles
17300 Knitted and crocheted fabrics and articles
Manufacture of wearing apparel except fur apparel
18101 Manufacturing of clothings

18102 Custom tailoring and dressmaking
18109 Manufacture of miscellaneous wearing apparel n.e.c.
Dressing and dyeing of fur; manufacture of articles of fur
18200 Dressing and dyeing of fur; manufacture of articles of fur
Tanning and dressing of leather; manufacture of luggage, handbags, saddlery and harness
19110 Tanning and dressing of leather

19120 Manufacture of luggage, handbags and the like, saddlery and harness of leather and leather substitutes
Manufacture of footwear
19200 Manufacture of footwear
Manufacture of wood and of products of wood, cork, straw and plaiting materials
20100 Sawmilling and planing of wood

20211 Manufacture of veneer sheets and plywood
20212 Manufacture of laminboard, particle board and other panels and board
20220 Manufacture of builders’ carpentry and joinery
20230 Manufacture of wooden and cane containers
20291 Manufacture of charcoal
20299 Manufacture of other products of wood, cane, articles of cork, straw and plaiting materials
Manufacture of paper and paper products
21010 Manufacture of pulp, paper and paperboard

21020 Manufacture of corrugated paper and paperboard and containers of paper and paperboard
21091 Manufacture of carbon papers
21092 Manufacture of envelopes, letter cards, correspondence cards or plain postcards
21093 Manufacture of toilet papers, cleansing tissues, towels, serviettes
21094 Manufacture of paper articles found about the house (Example : trays, dishes, cups, straws)
21095 Manufacture of sanitary towels and tampons, disposal napkins and napkin liners for babies
21096 Manufacture of gummed and adhesive paper in strips or rolls and labels, wallpaper
21097 Manufacture of effigies, funeral paper goods, joss papers
21099 Manufacture of other articles of paper and paperboard n.e.c.
Publishing
22110 Publishing of books, brochures, musical books and other publications

22120 Publishing of newspapers, journals and periodicals
22130 Publishing of recorded media excluding reproduction of recorded media (22300), motion picture and video
production (92111) and computer software (72200)
22190 Other publishing
Appendix page -16

Printing and service activities related to printing
22210 Printing
22220 Service activities related to printing (including binding)
Reproduction of recorded media
22300 Reproduction of recorded media [including record, video, computer tapes, software, film excluding
recording or taping of sound (92492)]
Manufacture of coke, refined petroleum products and nuclear fuel
23100 Manufacture of coke oven products

23200 Manufacture of refined petroleum products
23300 Processing of nuclear fuel
Manufacture of chemicals and chemical products
24111 Manufacture of industrial gases, whether compressed, liquefied or in solid state

24119 Manufacture of other basic industrial chemicals except fertilizers and nitrogen compounds
24120 Manufacture of fertilizers and nitrogen compounds
24130 Manufacture of plastics in primary forms and of synthetic rubber
Manufacture of other chemical products
24210 Manufacture of pesticides and other agrochemical products

24221 Manufacture of paints, varnishes and similar coatings and mastics
24222 Manufacture of printing ink
24230 Manufacture of pharmaceuticals, medicinal chemicals and botanical products
24240 Soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations
(Example : toothpaste, shampoo, etc.)
24290 Manufacture of other chemical products n.e.c.
24300 Manufacture of man-made fibres
Manufacture of rubber products
25111 Manufacture of rubber tyres and tubes

25112 Retreading and rebuilding of rubber tyres
25191 Rubber remilling and latex processing
25192 Rubber smokehouses
25193 Manufacture of rubber gloves
25199 Manufacture of other rubber products n.e.c.
Manufacture of plastic products
25201 Manufacture of plastic blow moulded products

25202 Manufacture of plastic extruded products
25203 Manufacture of plastic bags and films
25204 Manufacture of plastic product rigid fibre reinforced
25205 Manufacture of plastic foam products
25206 Manufacture of plastic injection moulded components
25209 Manufacture of other plastic products n.e.c.
Appendix page -17

Manufacture of glass and glass products
26100 Manufacture of glass and glass products
Manufacture of non-metallic mineral products n.e.c.
26910 Manufacture of non-structural non-refractory ceramic ware

26920 Manufacture of refractory ceramic products
26930 Manufacture of structural non-refractory clay and ceramic products
26941 Manufacture of hydraulic cement
26942 Manufacture of lime and plaster
26951 Manufacture of ready-mix concrete
26959 Manufacture of other articles of concrete, cement and plaster
26960 Cutting, shaping and finishing of stone
26990 Manufacture of other non-metallic mineral products, n.e.c.
27100 Manufacture of basic iron and steel products
27201 Tin smelting
27209 Manufacture of other basic precious and non-ferrous metals
27310 Casting of iron and steel
27320 Casting of non-ferrous metal
Manufacture of fabricated metal products
28110 Manufacture of structural metal products

28120 Manufacture of tanks, reservoirs and containers of metal
28910 Forging, pressing, stamping and roll-forming of metal; powder metallurgy
28920 Treatment and coating of metals, general mechanical engineering on a fee or contract basis
28930 Manufacture of cutlery, hand tools and general hardware
28991 Manufacture of tin cans and metal boxes
28992 Manufacture of wire, wire products and metal fasteners
28993 Manufacture of brass, copper, pewter and aluminium products
28999 Manufacture of other fabricated metal products n.e.c.
Manufacture of general purpose machinery
29110 Manufacture of engines and turbines except aircraft, vehicle and cycle engines
29120 Manufacture of pumps, compressors, taps and valves
29130 Manufacture of bearings, gears, gearing and driving elements
29140 Manufacture of ovens, furnaces and furnace burners
29150 Manufacture of lifting and handling equipment
29191 Manufacture of air-conditioning, refrigerating and ventilating machinery
29199 Manufacture of other general purpose machinery n.e.c.
Manufacture of special purpose machinery
29210 Manufacture of agriculture and forestry machinery

29220 Manufacture of machine tools
29230 Manufacture of machinery for metallurgy
29240 Manufacture of machinery for mining, quarrying and construction
29250 Manufacture of machinery for food, beverage and tobacco processing
29260 Manufacture of machinery for textile, apparel and leather production
29270 Manufacture of weapons and ammunition
29290 Manufacture of other special purpose machinery n.e.c.
29300 Manufacture of domestic appliances n.e.c. (Example : refrigerator, washing machine, oven, etc.)
Appendix page -18

Manufacture of office, accounting and computing machinery
30001 Manufacture of office and accounting machinery

30002 Manufacture of computers and computer peripherals
Manufacture of electrical motors, generators and transformers
31100 Manufacture of electrical motors, generators and transformers
Manufacture of electricity distribution and control apparatus
31200 Manufacture of electricity distribution and control apparatus
Manufacture of telecommunication cables and wires
31301 Manufacture of telecommunication cables and wires

31302 Manufacture of electric power cables and wires
31309 Manufacture of other insulated wires and cables n.e.c.
Manufacture of accumulators, primary cells and primary batteries
31400 Manufacture of accumulators, primary cells and primary batteries
Manufacture of electric lamps and lighting equipment
31500 Manufacture of electric lamps and lighting equipment

31600 Manufacture of domestic appliances
31900 Manufacture of other electrical equipment n.e.c.
Manufacture of electronic valves and tubes and other electronic components
32101 Manufacture of semi-conductor devices

32102 Manufacture of electronic valves and tubes and printed circuit boards
32109 Manufacture of other electronic components n.e.c.
Manufacture of television and radio transmitters and apparatus for line telephony and line telegraphy
32200 Manufacture of television and radio transmitters and apparatus for line telephony and line telegraphy
32300 Manufacture of television and radio receivers, sound or video recording or reproducing apparatus, and associated
goods
Manufacture of medical appliances and instruments and appliances for measuring, checking, testing, navigating
and other purposes except optical instruments
33110 Manufacture of medical and surgical equipment and orthopaedic appliances

33120 Manufacture of instruments and appliances for measuring, checking, testing, navigating and other purposes,
except industrial process control equipment
33130 Manufacture of industrial process control equipment
Manufacture of optical instruments and photographic equipment
33201 Manufacture of optical instruments

33202 Manufacture of photographic equipment
Appendix page -19

Manufacture of watches and clocks
33300 Manufacture of watches and clocks
Manufacture of motor vehicles
34100 Manufacture of motor vehicles
Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers
34200 Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers
Manufacture of parts and accessories for motor vehicles and their engines
34300 Manufacture of parts and accessories for motor vehicles and their engines
Ships, locomotives, aircrafts
35110 Building and repairing of ships

35120 Building and repairing of pleasure and sporting boats
35200 Manufacture of railway and tramway locomotives and rolling stock
35300 Manufacture of aircraft and spacecraft
Manufacture of transport equipment
35910 Manufacture of motor cycles

35920 Manufacture of bicycles and invalid carriages
35990 Manufacture of other transport equipment n.e.c.
Manufacture of furniture
36101 Manufacture of wooden and cane furniture

36102 Manufacture of metal furniture
36109 Manufacture of other furniture, except stone, concrete or ceramic
Manufacturing n.e.c.
36910 Manufacture of jewellery and related articles

36920 Manufacture of musical instruments
36930 Manufacture of sports goods
36940 Manufacture of games and toys
36991 Manufacture of brooms, brushes and mops
36992 Manufacture of pens, pencils, office and artists’ supplies
36993 Manufacture of umbrella
36999 Other manufacturing n.e.c.
Recycling of metal waste and scrap
37101 Recycling of tin

37109 Recycling of other metal waste and scrap
37201 Recycling of textile fibres
37202 Recycling of rubber
37209 Recycling of other non-metal waste and scrap
Appendix page -20

E ELECTRICITY, GAS AND WATER SUPPLY
40100 Production, collection and distribution of electricity

40200 Manufacture of gas, distribution of gaseous fuels through mains
40300 Steam and hot water supply
41000 Collection, purification and distribution of water
F CONSTRUCTION
Site preparation
45101 Demolition or wrecking of buildings and other structures and its clearance work
45102 Land preparations work
45103 Preparation of mineral properties and sites except oil and gas sites
45104 Land reclamation work
45109 Other site preparations n.e.c.
Building of complete constructions or parts thereof; and civil engineering
45201 Residential buildings

45202 Non-residential buildings
45203 Construction of roads, bridges, tunnels, viaducts, highways, elevated highways, railways, airfields,
harbours, etc.
45204 Construction of dams, irrigation system, drainage and sewage system, pipelines and other water projects
45205 Communication and power line
45206 Sports facilities including stadium, golf course, etc.
45209 Other civil engineering
Building installation (including repairs)
45301 Plumbing, sewage and sanitary installation work

45302 Electrical wiring and fitting work
45303 Fencing and railing construction work
45304 Lift and escalator construction work
45305 Gas fitting construction work
45306 Fire protection, security alarm and telecommunication systems installation work
45307 Heating, ventilation, air conditioning and refrigeration work
45309 Other building installation works n.e.c.
Building completion (including repairs)
45401 Building completion works

45402 Painting and decorating
45403 Floor sanding, finish carpentry, acoustical work and cleaning of the exterior, etc.
45409 Other building completion works n.e.c.
Renting of construction or demolition equipment with operator
45500 Renting of construction and demolition equipment with operator
Appendix page -21

G WHOLESALE AND RETAIL TRADE
Sale of motor vehicles
50101 Wholesale of cars, vans and 4-wheel drives - new

50102 Wholesale of cars, vans and 4-wheel drives - used
50103 Wholesale of industrial and commercial vehicles - new
50104 Wholesale of industrial and commercial vehicles - used
50109 Wholesale of other motor vehicles n.e.c.
50111 Retail sale of cars, vans and 4-wheel drives - new
50112 Retail sale of cars, vans and 4-wheel drives - used
50119 Retail sale of other motor vehicles n.e.c.
Maintenance and repair of motor vehicles
50201 Maintenance and repair of cars, vans and 4-wheel drives

50202 Maintenance and repair of industrial and commercial vehicles
Sale of motor vehicles parts and accessories
50301 Wholesale of parts and accessories for cars, vans and 4-wheel drives
50302 Wholesale of parts and accessories for industrial and commercial vehicles
50303 Retail sale of parts and accessories for motor vehicles
50401 Wholesale of motorcycles and related parts and accessories
50402 Retail sale of motorcycles and related parts and accessories
Retail sale of automotive fuel (petrol and lubricants)
50500 Retail sale of automotive fuel
Wholesale on a fee or contract basis
51100 Wholesale on a fee or contract basis
Wholesale of agricultural raw materials, livestock, food, beverages and tobacco
51211 Wholesale of rubber

51212 Wholesale of palm oil
51213 Wholesale of livestock
51214 Wholesale of lumber and timber
51215 Wholesale of trees, shrubs potted
51219 Wholesale of other agricultural products n.e.c.
51221 Wholesale of meat, poultry and eggs
51222 Wholesale of fish and other seafood
51223 Wholesale of fruits
51224 Wholesale of vegetables
51231 Wholesale of rice, other grains, flour and sugar
51232 Wholesale of dairy products
51233 Wholesale of confectionery
51234 Wholesale of biscuits, cakes, bread and other bakery products
51235 Wholesale of coffee, tea and other beverages
Appendix page -22

51236 Wholesale of soft drinks and mineral water

51237 Wholesale of beer, wines and spirits
51238 Wholesale of tobacco, cigars, cigarettes, etc.
51239 Wholesale of other foodstuffs [Example: mee, kueh teow, mee hoon, wantan skins and related foodstuffs (including
canned food, cooking oil, sugar, dairy products, etc.)]
Wholesale of household goods
51311 Wholesale of textiles, clothing, house linens, towels and blankets

51312 Wholesale of footwear
51321 Wholesale of sports goods and athletic goods and equipment
51322 Wholesale of bicycles and parts thereof
51323 Wholesale of games and toys
51324 Wholesale of travelling and leather goods (except leather footwear and clothing)
51325 Wholesale of handicrafts and artificial flowers
51326 Wholesale of cut flowers and plants
51391 Wholesale of pharmaceutical, orthopaedic and medical goods, perfumery, cosmetics and toiletries
51392 Wholesale of books, newspapers, magazines and stationery
51393 Wholesale of jewellery, watches, clocks and silverware
51394 Wholesale of photographic equipment and supplies
51395 Wholesale of optical goods
51396 Wholesale of household hardware, kitchenware, chinaware, glassware, ornaments, etc.
51397 Wholesale of household appliances, radio and television equipment, musical instruments, records and music
tapes
51398 Wholesale of furniture, furnishings, wallpaper and floor coverings
51399 Wholesale of other household goods (Example: cleaning material, fancy goods and other miscellaneous consumer
goods)
Wholesale of non-agricultural intermediate products, waste and scrap
51411 Wholesale of petrol, diesel, lubricants, etc.

51412 Wholesale of liquified petroleum gas
51419 Wholesale of other solid, liquid and gaseous fuels and related products (Example: charcoal, kerosene, paraffin,
firewood, etc.)
51420 Wholesale of metals, metal ores and fabricated metals
51431 Wholesale of logs, sawn timber, plywood, veneer and related products
51432 Wholesale of construction materials, builders’ hardware, plumbing and heating equipment and supplies
51491 Wholesale of fertilizers
51492 Wholesale of metal scraps
51493 Wholesale of non-metal materials
51499 Wholesale of other intermediate products, waste and scrap n.e.c.
Wholesale of machinery, equipment and supplies
51511 Wholesale of telecommunication equipment and accessories

51512 Wholesale of electrical and electronic components and wiring accessories
51520 Wholesale of office machinery and business equipment (Example: cash register)
51530 Wholesale of computer hardware, software and peripherals
51591 Wholesale of industrial, agricultural, construction and civil engineering machinery and equipment
51592 Wholesale of lifts, escalators, air conditioning, security and fire fighting equipment
51593 Wholesale of marine and aircraft equipment and accessories and other transport equipment n.e.c.
Appendix page -23

51599 Wholesale of other machinery and equipment n.e.c.
Other wholesale
51911 Wholesale trade in aquarium fishes, pet birds and animals

51912 Wholesale of animal/pet food
51913 Wholesale of leather and PVC material
51915 Wholesale trade in paper, cellophane products, packaging materials
51916 Wholesale of agricultural and farm supplies (Example: nursery stock, seeds, horticultural, orchard supplies,
etc.)
51919 Wholesale of other specific commodities n.e.c.
51920 Non-specialized wholesale stores
Non-specialized retail trade in stores
52111 Provision stores

52112 Supermarket
52113 Mini market
52114 Convenience stores
52191 Department stores
52192 Department store and supermarket
52193 News agent and miscellaneous goods stores
52199 Other retail sale in non-specialized stores n.e.c.
Retail sale of food, beverages and tobacco in specialized stores
52211 Retail sale of meat and poultry [fresh or frozen]

52212 Retail sale of fish and other seafood
52213 Retail sale of fruits
52214 Retail sale of vegetables
52221 Retail sale of rice, flour and other grains
52222 Retail sale of confectionery (sweets, etc.)
52223 Retail sale of biscuits, cakes, bread and other bakery products
52224 Retail sale of beer, wine and spirits
52225 Retail sale of soft drinks
52226 Retail sale of tea, coffee and other beverages
52227 Retail sale of tobacco, cigars and cigarettes, etc.
52229 Retail sale of mee, kuey teow, mee hoon, wantan skins, and other foodstuffs (including canned food, cooking oil,
sugar, dairy products, etc.)
Other retail trade of new goods in specialized stores
52310 Retail sale of pharmaceutical, medical and orthopaedic goods, perfumery, cosmetic and toilet articles
52321 Retail sale of textiles, linens, towels, blankets, etc.
52322 Retail sale of articles of clothing, articles of fur and clothing accessories
52323 Retail sale of footwear
52324 Retail sale of leather goods and travel accessories
52331 Retail sale of household utensils, kitchenware, chinaware, glassware, ornaments, etc.
52332 Retail sale of electrical household appliances, radio and television equipment
52333 Retail sale of household furniture and furnishings
Appendix page -24

52334 Retail sale of lighting and lighting accessories

52339 Retail sale of household appliances articles and equipment n.e.c.
52340 Retail sale of hardware, paint and glass
52351 Retail sale of sports goods
52352 Retail sale of bicycles
52353 Retail sale of games and toys
52354 Retail sale of musical instruments, music tapes, records, compact discs and video tapes
52355 Retail sale of aquarium fishes
52356 Retail sale of pet birds and animals and pet food
52359 Retail sale of other recreational goods
52360 Retail sale of computers, computer equipment and supplies, non-customized software and printers
52370 Retail sale of telecommunication equipment
52381 Retail sale of photographic equipment
52382 Retail sale of spectacles and other optical goods
52383 Retail sale of scientific and precision equipment
52391 Retail sale of office supplies and equipment
52392 Retail sale of watches, clocks, jewellery and silverware
52393 Retail sale of liquified petroleum gas (cooking gas)
52394 Retail sale of books, magazines, newspapers and stationery
52395 Retail sale of flowers and other plants
52399 Other retail sale in specialized stores n.e.c.
Retail sale of second-hand goods in stores
52401 Retail sale of second-hand books

52402 Retail sale of second-hand electrical and electronic goods
52403 Pawnshops
52404 Retail sale of antique
52409 Retail sale of second-hand goods n.e.c.
Retail sale not in stores
52511 Retail sale via mail order houses

52512 Retail sale via direct selling
52520 Retail sale via stalls and markets
52590 Other non-store retail sale n.e.c.
Repair of personal and household goods
52601 Repair of footwear and other leather goods

52602 Repair of electrical appliances and electronic goods
52603 Repair of watches, clocks and jewellery
52604 Repair of bicycles
52609 Repair of othe rpersonal and household goods n.e.c.
H HOTELS DAN RESTAURANTS
Hotels; camping sites and other provision of short-stay accomodation
55101 Hotels
Appendix page -25

55102 Camping sites and other provision of short-stay accomodation
Restaurants, bars dan canteens
55211 Restaurants and restaurants cum night clubs

55212 Fast food restaurants
55213 Coffee shops
55214 Cafes, snack bars (includes lunch counters and refreshment stands
55215 Canteens
55216 Food caterers
55217 Pubs, bars, coffee houses, cocktail lounges and karaoke
55219 Eating and drinking places n.e.c.
55221 Food stalls/hawkers
55222 Drink stalls/hawkers
55223 Food and drink stalls/hawkers
I TRANSPORT, STORAGE AND COMMUNICATIONS
Transport via railways
60100 Train service
Other land transport
60211 Bus services (stage, mini and ekspress bus service)

60212 Factory bus service
60213 School bus service
60214 Suburban railway passenger transport service (Example: LRT, KTM commuter and monorail)
60219 Other scheduled passenger land transport n.e.c.
60221 Taxi, car for hire [with driver] and limousine services
60229 Other non-scheduled passenger land transport n.e.c.
60230 Freight transport by road
Transport via pipelines
60300 Transport via pipelines (including gas, liquefied)
Sea and coastal transport
61101 Passenger transportation by sea-going vessels and ferries

61102 Freight transportation by sea-going and coastal water vessels
61103 Towing and pushing services
61109 Other sea and coastal water transport n.e.c.
Inland water transport
61201 Boat and sampan passenger transport service

61202 Inland water freight transport service
61209 Other inland water transport n.e.c.
Scheduled air transport
62101 Passenger airline services - domestic and international

Appendix page -26
62109 Other scheduled air transport n.e.c. (Example: helicopter services)
Non-scheduled air transport
62201 Rental services of aircraft with or without operator/aircraft chartering

62209 Other non-scheduled air transport n.e.c.
Supporting and auxiliary transport activities; activities of travel agencies
63011 Stevedoring services

63019 Other cargo handling services n.e.c.
63020 Storage and warehousing services
63031 Railway operation services
63032 Operation of parking facilities for motor vehicles
63033 Highway, bridge and tunnel operation services
63034 Vessel salvage and refloating services
63035 Port operation services
63036 Airport operation services (excluding cargo handling)
63039 Other supporting transport activities n.e.c.
63041 Travel agency and tour operator services (including tourist guide service)
63042 Taxi/limousine boking service
63049 Other activities of travel agencies and tour operators, and tourist assistance activities n.e.c.
63091 Activities of freight forwarding/forwarding agencies
63092 Activities of shipping agencies
63099 Activities of other transport agencies n.e.c.
Post and courier activities
64110 National postal service

64120 Courier activities other than national post activities
Telecommunications
64201 Telephone services (public and mobile)

64202 Television and radio transmission services
64203 Data communications service (including network operation)
64204 Paging service
64209 Other telecommunications services n.e.c.
J FINANCIAL INTERMEDIATION
Monetary intermediation
65110 Central banking

65191 Commercial banks
65192 Offshore banks
65193 Merchant banks
65194 Finance companies
65195 Discount houses
65196 Savings institutions (Example: Bank Simpanan Nasional, Housing co-operatives, Lembaga Urusan Tabung Haji)
65197 Development finance institutions (Example: MIDF, Bank Pembangunan Malaysia, Bank Pertanian Malaysia,
Bank Industri Malaysia)
Appendix page -27
65199 Other finance n.e.c.
Other financial intermediation
65910 Financial leasing companies

65921 Factoring companies
65922 Credit card services
65929 Other credit services n.e.c.
65991 Holding companies
65992 Investment companies
65993 Nominee companies
65994 Unit trusts
Insurance and pension funding, except compulsory social security
66010 Life insurance (including life reinsurance)

66021 Provident funding
66022 Pension funding
General insurance (including reinsurance)
66031 Marine, aviation and transit insurance

66032 Motor vehicle insurance
66033 Fire and other property damage insurance
66034 Accident and health insurance
66035 Freight insurance
66039 Other insurance n.e.c.
Activities auxiliary to finance except insurance and pension funding
67110 Financial market operational and regulatory service (Example: KLSE, SC, KLOFFE, CDS, KLC)
67121 Stock, share and bond brokers
67122 Commodity brokers and dealers
67123 Gold bullion dealers
67129 Other financial futures brokers and dealers
67191 Foreign exchange service
67192 Financial consultancy service
67199 Activities auxiliary to finance n.e.c.
Activities auxiliary to insurance and pension funding
67201 Insurance brokerage and agency service

67202 Insurance adjusting service
67209 Other activities auxiliary to insurance and pension funding n.e.c.
K REAL ESTATE, RENTING AND BUSINESS ACTIVITIES
Real estate activities with own or leased property
70101 Real estate development
Appendix page - 28
70102 Real estate operations

70200 Real estate activities on a fee or contract basis
Rental of transport equipment
71111 Private cars for hire

71112 Rental of motorcycles
71113 Rental and leasing of lorries, trucks, trailers and containers
71114 Rental and leasing of caravans and campers
71119 Rental of land transport equipment n.e.c.
71121 Ship and boat leasing (including chartering)
71129 Rental of water transport equipment n.e.c.
71130 Rental of air transport equipment
Rental of other machinery and equipment
71210 Rental of agricultural machinery and equipment

71220 Rental of construction and civil engineering machinery and equipment
71230 Rental of office machinery and equipment (including computer)
71290 Rental of other machinery and equipment n.e.c.
Rental of personal and household goods n.e.c.
71301 Rental of television sets, video cassette recorders and related equipment and supplies
71302 Rental of furniture
71303 Rental of video tapes (including compact discs and laser discs)
71304 Rental of theatrical equipment
71305 Rental of recreational goods n.e.c. (Example: bicycles, saddle horses, pleasure boats, sports equipment)
71309 Rental of other personal and household goods n.e.c.
Computer and related activities
72100 Hardware consultancy

72200 Software consultancy and supply
72300 Data processing service
72400 Database activities (including database development, data storage and data preparation)
72500 Maintenance and repair or office, accounting and computing machinery
72900 Other computer related activities
Research and experimental development on natural sciences and engineering
73101 Research and experimental development services on physical sciences

73102 Research and experimental development services on chemistry and biology
73103 Research and experimental development services on engineering and technology
73104 Research and experimental development services on agricultural sciences
73105 Research and experimental development services on medical sciences and pharmacy
73109 Research and experimental development services on other natural sciences
Research and experimental development on social sciences and humanities
73201 Research and experimental development services on cultural sciences, sociology and psychology
73202 Research and experimental development services on economics
73203 Research and experimental development services on law
Appendix page - 29
73204 Research and experimental development services on linguistics and other languages
73209 Research and experimental development services on other social sciences and humanities
Legal, accounting, book-keeping and auditing activities; tax consultancy; market research and public opinion
polling; business and management consultancy
74110 Legal services

74120 Accounting, book-keeping and auditing activities; tax consultancy
74130 Market research and public opinion polling
74141 Estate management consultancy services
74142 General management consultancy services
74143 Public relations consultancy services
74144 Project management consultancy services
74149 Other business and management consultancy services n.e.c.
Architectural, engineering and other technical activities
74211 Architectural consultancy services

74212 Engineering consultancy services
74213 Land and quantity surveying consultancy services
74219 Other architectural and engineering activities and related technical consultancy services n.e.c.
74220 Technical testing and analysis
Advertising
74300 Advertising
Business activities n.e.c.
74910 Labour recruitment and provision of personnel services

74920 Investigation and security services
74931 Building cleaning services
74932 Disinfecting and exterminating services
74940 Photographic services (commercial and consumer)
74950 Packaging services on a fee or contract basis
74991 Telephone answering services
74992 Bill collecting, credit rating, direct mailing, mail advertisingand similar activities
74993 Agency activities for engagements in entertainment or sports attractions
74994 Duplicating services
74999 Other business services n.e.c.
L PUBLIC ADMINISTRATION AND DEFENCE; COMPULSORY SOCIAL SECURITY
Administration of the state and the economic and social policy of the community
75110 General [overall] public service activities

75121 Administrative educational services
75122 Administrative healthcare services
75123 Administrative housing and local government services
75124 Administrative recreational, cultural, arts and sports services
75125 Administrative religious affairs services
Appendix page -30

75129 Other community and social affairs services

75131 Domestic and international trade affairs
75132 Agriculture and rural development affairs
75133 Primary industries affairs
75134 Public works affairs
75135 Transport affairs
75136 Energy, telecommunication and postal affairs
75137 Tourism affairs
75138 Human resource affairs
75139 Other regulation of and contribution to more efficient operation of business affairs n.e.c.
75140 Public service activities
Provision of services to the community as a whole
75210 Foreign affairs

75220 Military and civil defence services
75231 Police service
75232 Prison service
75233 Immigration service
75234 National registration service
75235 Judiciary and legal service
75236 Fire-fighting service
75239 Other public order and safety affairs related services
75300 Compulsory social security activities
M EDUCATION
80101 Nurseries and kindergartens

80102 Primary schools
80210 General secondary education
80211 Primary and secondary schools
80220 Technical and vocational secondary education
80301 College and university education
80302 Commercial and other technical institutes
80303 Nursing schools
80901 Driving schools
80902 Music and dancing schools
80909 Adult and other vocational education n.e.c.
N HEALTH AND SOCIAL WORK
Human health activities
85110 Hospital services

85121 Medical services; example: private clinics (excluding hospital services and paramedic services such as midwife)
85122 Dental services
85191 Nursing home services
85192 Physiotherapy and occupational therapy services
85193 Herbalists and homeopathy services
85194 Ambulance services
Appendix page -31

85199 Human health services n.e.c.
Veterinary activities
85200 Veterinary services
Social work activities
85311 Welfare services for children (Example: orphanage)

85312 Services of homes for the aged
85313 Women’s refuge operations
85314 Juvenile homes services
85315 Home for the handicapped operations
85316 Drug rehabilitation homes services
85319 Other social work with accomodation
85321 Counseling service
85322 Alcoholics anonymous society operations
85324 Voluntary welfare services for the collection and allocation of funds for welfare purposes
85325 Child day care service
85329 Other social work activities n.e.c.
O OTHER COMMUNITY, SOCIAL AND PERSONAL SERVICE ACTIVITIES
Sewage and refuse disposal, sanitation and similar activities
90001 Sewage, sanitation and similar activities

90002 Refuse disposal services
90003 Industrial waste collection and disposal services
Activities of business, employers and professional organizations
91110 Activities of business and employers’ organizations

91120 Activities of professional organizations
91200 Activities of trade unions
91910 Activities of religious organizations
91920 Activities of political organizations
91991 Civic betterment and community facility support services (including rotary club)
91992 Special group advocacy services
91993 Services provided by youth associations
91999 Other services provided by membership organizations n.e.c.
MOTION PICTURE, RADIO, TELEVISION AND OTHER ENTERTAINMENT ACTIVITIES
92111 Motion picture and video production

92112 Motion picture and video distribution
92120 Motion picture projection
92131 Production of radio programmes
92132 Production of television programmes
Appendix page -32

92141 Theatrical producer, singer group band and orchestra entertainment services
92142 Services provided by authors, composers, sculptors, entertainers and other individual artists
92149 Ancillary theatrical services n.e.c.
92191 Circus, amusement park and similar attraction services
92192 cabarets, discotheques and karaoke lounges
92199 Other entertainment activities n.e.c.
News agency activities
92201 Printed news supply services

92202 Picture supply services
92209 Other news agency services
Library, archives, museums and other cultural activities
92310 Library and archives activities

92320 Museum activities and preservation of historical site and buildings
92330 Botanical and zoological gardens and nature reserves activities
Sporting and other recreational activities
92411 Activities of country and golf clubs

92412 Activities of water sports and recreation clubs except country and golf clubs
92413 Equestrian clubs
92414 Sports event promotions and organizations
92415 Sports facility operations services
92419 Other sporting services
92491 Casting activities [motion pictures, television or theatre productions, recording studios]
92492 Recording or taping of sound
92493 booking agency activities [in connection with theatrical productions entertainment attractions]
92494 Recreation park and beach services
92495 Gambling and betting activities
92499 Other recreational activities n.e.c.
Other service activities
93010 Washing and (dry-) cleaning of textile and fur products

93021 Men’s hair dressing services
93022 Ladies’ hair dressing services including services of unisex saloon
93023 Beauty services
93030 Funeral and related activities
93091 Friendship, penpal, matchmaking and dating services
93092 Services of massage parlours and health centres (Example: spa, sauna baths)
93093 Social escort services
93099 Other service activities n.e.c.
Private households with employed persons
95000 Private households with employed persons
Extra-territorial organizations and bodies
99000 Extra-territorial organizations and bodies
NOTE : n.e.c. - not elsewhere classified
Appendix page -33

APPENDIX H : DIRECTOR GENERAL’S PUBLIC RULINGS
Issued/ Compliance
No. Subject Matter Of Public Ruling
Updated
Yes No
5/2004 Double Deduction Incentive On Research Expenditure 30.12.2004
4/2004 Employee Share Option Sheme Benefit 09.12.2004
3/2004 Entertainment Expense 08.11.2004
2/2004 Benefits-In-Kind 08.11.2004
1/2004 Income From Letting Of Real Property 30.06.2004
2/2003 “Key-Man” Insurance 30.12.2003
1/2003 Tax Treatment Relating To Leave Passage 05.08.2003
1/2002 Deduction For Bad & Doubtful Debts And 02.04.2002

Treatment Of Recoveries
7/2001 Basis Period For Business & Non-Business Source 30.04.2001
(Companies)
6/2001 Basis Period For A Business Source (Individuals & 30.04.2001
Persons Other Than Companies/Co-operatives)
5/2001 Basis Period For A Business Source 30.04.2001
(Co-operatives)
4/2001 Basis Period For A Non-Business Source 30.04.2001
(Individuals & Persons Other Than Companies)
3/2001 Appeal against an assessment 18.01.2001
2/2001 Computation Of Initial & Annual Allowances In 18.01.2001

Respect Of Plant & Machinery
1/2001 Ownership Of Plant And Machinery For The 18.01.2001
Purpose Of Claiming Capital Allowances
8/2000 Wilful Evasion Of Tax And Related Offences 30.12.2000
7/2000 Providing Reasonable Facilities And Assistance 16.06.2000
6/2000 Keeping Sufficient Records 30.06.2001
(Persons Other Than Companies Or Individuals) - Revised
(Persons Other Than Companies Or Individuals)
(Individuals & Partnerships) - Revised
(Individuals & Partnerships)
(Companies And Co-operatives) - Revised
(Companies And Co-operatives)
3/2000 Basis Period For A Business Source (Individuals & 01.03.2000
Persons Other Than Companies/Co-operatives)
2/2000 Basis Period For A Business Source 01.03.2000
(Companies & Co-operatives)
1/2000 Basis Period For A Non-Business Source 01.03.2000
Appendix page - 34
Form P Guidebook
Year of Assessment Reference No. D -
Name of Partnership
CP 30 APPORTIONMENT OF PARTNERSHIP INCOME
PARTICULARS OF PARTNER
1 Name of Partner
2 Tax Reference No : OG/SG/TA/TC/TP/F/J/C/CS/D ( )

3 Identity Card No./Passport No./Company Registration No. -
4 Share Basis of Apportionment
5 *Original *Amended **Amendment No.

apportionment apportionment
*Enter 'X' in the relevant box ** State which amendment if there is any
amendment in the current year
Note : Prepare one CP 30 for each partner
PART A : APPORTIONMENT OF BUSINESS INCOME/LOSS
Business 1 Business 2
A1 Divisible income/loss , ,
, , ,
,
ADD: PARTNER'S BENEFITS
A2 Interest
, , , , , ,
Allowances, salaries,
A3
bonuses, EPF , , , , , ,
A4 Withdrawal of stock
, , , , , ,
A5 Cash withdrawal
, , , , , ,
A6 Travelling/Accomodation
, , , , , ,
A7 Benefit of motor vehicles
, , , , , ,
A8 Telephone
, , , , , ,
A9 Fees
, , , , , ,
A10 Medical , , , , , ,
A11 General expenses
, , , , , ,
A12 TOTAL (A2 TO A11)
, , , , , ,
Appendix page - 35
✁
1
Business 1 Business 2
Form Adjusted income/loss
P Guidebook
A13
( A1 + A12 ) , ,
, , , ,
A14 Balancing charge

, , , , , ,
Balancing allowance and
A15 Capital allowance , , , , , ,
A16 Schedule 7 A Allowance
, , , , , ,
Increased Exports Allowance
A17 for Qualifying Services , , , , , ,
Partnership 1 Partnership 2
A18 Tax Reference No. D - -
A19 Adjusted Income/loss
, ,
, , ,
,
A20 Balancing charge
, , , , , ,
A21 Balancing allowance and
Capital allowance , , , , , ,
A22 Schedule 7 A Allowance
, , , , , ,
Increased Exports Allowance
A23 for Qualifying Services , , , , , ,
PART B : APPORTIONMENT OF DIVIDEND INCOME FROM ORIGINAL
PARTNERSHIP AND OTHER PARTNERSHIPS
Divisible Dividends Tax deducted
B1 Malaysian Dividends
, , , , .
.
Dividends from countries with
B2 avoidance of double taxation
agreement , , , ,
B3
Dividends from countries without
avoidance of double taxation
agreement , , , , .
PART C : APPORTIONMENT OF OTHER INCOME
Divisible income Section 110 tax deduction (others)

C1 Interest and discounts
, ,
C2 Rents, royalties and premiums
, , , , .
C3 Other income not listed
, ,
C4 Additions pursuant to
paragraph 43(1)(c) , ,
PART D : APPORTIONMENT OF EXPENSES/GIFTS/CLAIMS
D1 Qualifying prospecting expenditure - Schedule 4

and paragraph 44(1)(b) , , ,
D2 Qualifying farm expenditure - Schedule 4 A
and paragraph 44(1)(b) , , ,
D3 Gift of money to the Government, State Government,
local authorities or approved institutions and organisations , , ,
D4 Gift of artefacts, manuscripts or paintings
, , ,
D5 Gift of money to libraries
, , ,
D6 Gift of money or contribution in kind for providing facilities in
public places for the benefit of disabled persons , , ,
D7 Gift of money or medical equipment to any healthcare
facility approved by the Ministry of Health , , ,
D8 Gift of paintings to the National Art Gallery or any
state art gallery Appendix page - 36 , , ,
2

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A5 Balancing allowance and

A7 Increased Exports Allowance

Item Subject Matter Explanation Working Appendix

Part 2 — Working Sheets

HK-8A – Income From Countries With Avoidance Of Double Taxation Agreement

CONTENTS OF WORKING SHEETS

Series Working Sheet

HK-1 – Not Applicable To Form P (Not Enclosed) -

What is Form P Guidebook?

HK-1A – Computation Of Divisible Business Income - Partnership

HK-1.1 – Mining Allowances

HK-1.1A – Summary Of Mining Allowances

HK-1.2 – Summary Of Capital Allowances

HK-1.2.1 – Agriculture Allowances

HK-1.2.1A – Summary Of Agriculture Allowances

HK-1.2.2 – Forest Allowances

HK-1.2.2A – Summary Of Forest Allowances

HK-1.2.3 – Industrial Building Allowances

HK-1.2.3A – Summary Of Industrial Building Allowances

HK-1.2.4 – Plant and Machinery Allowances

HK-1.2.4A – Summary Of Plant and Machinery Allowances

HK-1.2A – Summary Of Capital Expenditure

3. 7 other Working Sheets are as follows :

HK-5 – Computation Of Statutory Income From Interest/Royalties - (Computation Of Divisible

Reminder Before Filling Out The Form

Please take note of the following :

(4) General Rules For Filling Out The Form P

ii. Part A: Business Income

iv. Part C: Other Income

v. Part D: Divisible Expenses/Gifts/Claims

vi. Part E: Special Deductions, Further Deductions And Double Deductions

vii. Part F: Particulars Of Withholding taxes

viii. Part G: Particulars Of Partnership

ix. Part H: Particulars Of Partners

xi. Part K: Financial Particulars Of Partnership

Item Subject Matter Explanation Working Appendix

1 Name of Name of partnership as registered with the Companies

5 Basis of Denominator used in apportioning the profit/loss. - -

PART A : BUSINESS INCOME

Item Subject Matter Explanation Working Appendix

A2 Divisible Divisible income/loss from business.Computation can be done HK-1A -

Item Subject Matter Explanation Working Appendix

Business 2 Same explanation as for Business 1. As per A2 -

A11 Balancing charge Amount A20 from Form CP 30. - -

A12 Balancing allowance Balancing allowance and capital allowance claimed. - -

PART B : DIVIDEND INCOME FROM ORIGINAL PARTNERSHIP AND OTHER PARTNERSHIPS

Item Subject Matter Explanation Working Appendix

PART C : OTHER INCOME

Item Subject Matter Explanation Working Appendix

Item Subject Matter Explanation Working Appendix

PART D : DIVISIBLE EXPENSES/GIFTS/CLAIMS

Item Subject Matter Explanation Working Appendix

Item Subject Matter Explanation Working Appendix

PART E : SPECIAL DEDUCTIONS, FURTHER DEDUCTIONS AND DOUBLE DEDUCTIONS

Item Subject Matter Explanation Working Appendix

PART F : PARTICULARS OF PARTNERSHIP

Item Subject Matter Explanation Working Appendix

PART G : PARTICULARS OF PARTNERSHIP

Item Subject Matter Explanation Working Appendix

G2 Main business Address where the main business is carried on. - -

Item Subject Matter Explanation Working Appendix

G7 Telephone no. Telephone number of precedent partner. - -

PART H : PARTICULARS OF PARTNERS